62 results for “reassessment”+ Section 41(1)(b)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
b) In respect of non-abated assessments, the assessment will be made on the basis of books of account or other documents not produced in the course of original assessment but found in the course of search, and undisclosed income or undisclosed property discovered in the course of search. I.T.A. Nos. 22/Asr/2020 31 &33 Others 54. It may be mentioned