35 results for “reassessment u/s 147”+ Block Assessmentclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even, in case of unabated/completedassessments, the AO would assume the jurisdiction toassess or reassess the ‘total income’ taking intoconsideration the incriminating material unearthedduring the search and the other material available withthe AO including the income declared