62 results for “reassessment u/s 147”+ Section 153clear
Sorted by relevance
Key Topics
Showing 1–20 of 62 · Page 1 of 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153 of the Act would not be attracted. It will be attracted I.T.A. No. 356/Asr/2017 19 Assessment Year: 2006-07 only when the notices under section 147 of the Act has been issued to initiate proceeding under section 147 within the period prescribed under section 149 read with section 150 of the Act. We are fortified in our view