34 results for “reassessment u/s 147”+ Section 260Aclear
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In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A