34 results for “reassessment u/s 147”+ Section 51clear
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Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended by :- 49 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur the assessee. Referring to the Written Synopsis, the ld. AR stated that once 12AA granted and it has not been withdrawn, not granting the approval u/s 10(23C)(vi) does not amount to escapement