83 results for “reassessment u/s 147”+ Section 13clear
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In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
147 or s. 153A where made for the first time. This is of course subject to being modified consequentially on a change in the tax liability in revision or appeal. Credit, further, in computing this interest, is to be allowed for the tax deposited during the default period, i.e., for which interest is being charged. 4.4 The primary facts