3 results for “reassessment u/s 147”+ Section 35Eclear
Sorted by relevance
Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz
reassessment u/s. 147, the AO has to serve on the assessee notice requiring him to furnish a return. Section 149 of the Act prescribes time limit for issue of notice u/s. 148 of the Act. It is not in dispute that the time limit applicable in the case of both the assessees is a period of six years from