100 results for “reassessment”+ Section 43(5)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
5. Briefly the facts as per record are that both these appeals were being decided together by the Ld. CIT(A) for the reason that there are identical issues being involved. It comes out of the records that the husband of Smt. Manjit Kaur (one of the appellants), namely Sh. Lakhwinder Singh who happen to be brother of Sh. Baljinder