89 results for “reassessment”+ Section 35(1)(iv)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
iv. Although Section 153 A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post- search material or information available with the AO which can be related to the evidence found, it does not mean that the assessment "can be arbitrary or made without any relevance