22 results for “reassessment u/s 147”+ Unexplained Moneyclear
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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
147 as envisaged under the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144r.w.s 147of the Income tax Act and without complying with the mandatory conditions u/s