23 results for “reassessment”+ Section 244Aclear
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In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
reassessment, revision or appeal (s. 214(1A)). 12 ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT The interest being compensatory, it argued, he could not be penalized for the delay in ‘assessment’. That is to say, the advance-tax stands mutated to tax on regular assessment