47 results for “reassessment u/s 147”+ Section 41(1)clear
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Bench: Sh. Ravish Sood & Dr. M. L. Meena
section 10 of the Act;] , (b) for communications delivered or transmitted electronically:- (i) email address available in the income-tax return furnished by the addressee to which the communication relates; or (ii) the email address available in the last income-tax return furnished by the addressee; or (iii) in the case of addressee being a company, email address