54 results for “reassessment”+ Section 65(1)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
65,000/- upheld by the Sir, it is submitted that this share application pending worthy CIT(A) addition is made purely on the allotment basis of amount recorded in books of account of assessee company. There was no incriminating material was found & seized during the time of search which suggest that assessee company introduce fake share application money, so, addition