116 results for “reassessment”+ Section 36clear
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In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section