38 results for “reassessment u/s 147”+ Section 153Bclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153B. I.T.A. Nos. 22/Asr/2020 30 &33 Others 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso ? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant