6 results for “reassessment”+ Section 4Gclear
Sorted by relevance
In the result, assessee’s appeal in ITA No
Bench: Shri Chandra Poojari & Smt. Beena Pillai
reassessment could be done. The returns filed under Section 139 of the Act gets replaced by the returns filed under Section 153A[1] of the Act. Pending proceedings in appeal, revision/application shall not abate subsequent to initiation of Section 153A proceedings. Further, recording of satisfaction under Section 153A may not be necessary unlike Section 153C of the Act which mandates