110 results for “section 68”+ Section 153(1)clear
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In the result, the appeals filed by the assessee in ITA Nos
Bench: Shri Chandra Poojari & Smt. Beena Pillai
153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record by to come to the conclusion that income escaped assessment while recording the reasons for reopening of assessment and it is only a change of opinion, accordingly by placing above judgement of Hon’ble Supreme Court, we quash the assessment