54 results for “reassessment”+ Section 72(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 54 · Page 1 of 3
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
72. To conclude: (i) Question (i) is answered in the negative i.e., in favour of the Assessee and against the Revenue. It is held that in the facts and circumstances, the Revenue was not justified in invoking Section 153A of the Act against the Assessee in relation to AYs 2000-01 to AYs 2003-04? (ii) Question (ii) is answered