75 results for “reassessment”+ Section 153C(1)clear
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Accordingly, the Assessment Order, dated 05/03/2024, for the Assessment Year 2015-2016 is quashed. Accordingly, Additional Ground No. 1.1 raised by the Assessee vide Letter dated 15/08/2025 is allowed
reassessment to the six assessment years will be examined with reference to such date."* - *9. It is evident on a plain interpretation of Section 153C(1