114 results for “reassessment u/s 147”+ Section 15clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment proceeding cannot be initiated under section 147 for the purpose of enquiry and verification. 3. That on the facts and in the circumstances of-the case, CIT did not recorded satisfaction under Section 151 for issuing notice under Section 147. 4. Without prejudice, no approval has been obtained from the component authority as required u/s 151. Hence the notice