440 results for “reassessment u/s 147”+ Section 35clear
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Bench: Shri Mahavir Singhand Shri G. Manjunatha
reassessment order u/s 147 yet to be passed in the instant case interchangeably which is clearly an erroneous understanding of Sec. 147 in the context of the impugned case. The contention of the AR that a pre—assessment order is also appealable under Sec. 246 is hardly even relevant in the instant case since as seen from Form No. 35