38 results for “reassessment”+ Section 40Aclear
Sorted by relevance
Key Topics
Showing 1–20 of 38 · Page 1 of 2
In the result the appeal of the assessee is allowed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr
reassessment proceedings has been initiated on the basis of change of opinion because both the issues, firstly the issue of disallowance of expenditure being hit by the provisions of section 40A