In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes
Bench: Chandra Poojari & Smt. Beena Pillai
reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the ITA Nos. 391, 392 & 663/Bang/2023 Page 9 of 31 assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section