86 results for “reassessment”+ Section 37(1)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued