355 results for “reassessment”+ Section 14A(2)clear
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Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR
reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof