3 results for “reassessment”+ Section 153A(1)(b)clear
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In the result, the appeal filed by the revenue is dismissed and
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
b), (c) to Section 183(1) enumerates the types of assessees who would be entitled to file such declaration. Section 184 deals with charge of tax and surcharge. Sub Section (1) of Section 184 commences with a non-obstante clause stating that notwithstanding anything contained in the Income Tax Act or in any Finance Act, the undisclosed income declared under