44 results for “reassessment”+ Section 201(1)clear
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Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
1) of Section 142 or Section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year." 15. This new Section has made a radical departure from the original Section 147 inasmuch as clauses (a) and (b) of the original Section 147 have been deleted and a new proviso added to Section