6 results for “reassessment”+ Section 10(25)(iii)clear
Sorted by relevance
In the result, the appeal filed by the revenue is dismissed and
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
iii) Whether the Learned Tribunal is perverse in our looking that it is the duty of the Tribunal to scratch surface and probe documentary evidence in depth in light of conduct of assessee and other surrounding circumstances in order to see whether the assessee is liable to provisions of Section 68 of the Income