140 results for “reassessment”+ Section 39clear
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In the result, both the appeals are disposed off in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. c) Raymond Woollen Mills Limited. Vs ITO 236 ITR 34 SC In this case, we do not have to give a final decision as to whether there is suppression of material facts by the assessee or not. We have only to see whether there