81 results for “reassessment u/s 147”+ Section 143(3)(ii)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3 are inter linked to each other wherein the appellant challenged validity of reopening of assessment u/s 147 of the Act. 4. The facts of the case as per record are that in the reassessment proceedings, the statutory notice under section 148 of the Income Tax Act was issued on 22 March 2016 which was received back with postal comments