98 results for “reassessment”+ Section 35(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 98 · Page 1 of 5
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction to assess orreassess