2 results for “reassessment”+ Section 145(3)clear
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Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c). 274. Procedure.- (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. (2) No order imposing a penalty under this