52 results for “reassessment”+ Section 9(1)(vi)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. vii. Completed assessments