42 results for “reassessment u/s 147”+ Section 153Dclear
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In the result, the appeals of the assessee are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
147 taxmann.com 305 Hon’ble Allahabad High Court observed as under: ‘‘18. The careful and conjoint reading of section 153A(1) and section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment orders under section 153A