1,258 results for “reassessment”+ Section 132(4)clear
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Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member
132 of the Act does not mean that the concluded assessments of the assessee are necessarily to be reopened under section 153C of the Act. In our view, the concluded assessments cannot be interfered with mechanically and solely for the reason that a document belonging to the assessee, which has no bearing on the assessments of the assessee