129 results for “reassessment u/s 147”+ Section 132(4)clear
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132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there