53 results for “reassessment”+ Section 28clear
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In the result, captioned appeals of the Assessee in ITA No
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]
reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section