93 results for “reassessment u/s 147”+ Section 11clear
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Bench: Shri Chandra Poojari & Smt. Beena Pillai
147 of the Act after recording reasons to believe that income had escaped assessment and after necessary approval, issued notice under section 148 of the Act. In the reassessment, which was completed on 23rd March 2016, the Assessing Officer added back the difference of Rs 64.22 lakh in the General Fund which had been claimed by the assessee as Corpus