2 results for “reassessment u/s 147”+ Section 56(2)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
2. The substantial questions of law suggested by the revenue are also identical and, therefore, ITAT/84/2025 is taken as lead case which relates to the assessment year 2011-12. 3. The revenue has raised the following substantial questions of law for consideration : “a) WHETHER in facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal