40 results for “reassessment u/s 147”+ Search & Seizureclear
Sorted by relevance
Key Topics
Showing 1–20 of 40 · Page 1 of 2
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
seizure and the former deals with assessment in case of search etc, thus, the two are inextricably linked with each other. 49. Before proceeding further, we may now examine the provision contained in sub-section (2) of section 153, which has been dealt with by Ld. Counsel. It provides that if any assessment made under sub-section (1) is annulled