478 results for “reassessment”+ Section 173clear
Sorted by relevance
Key Topics
Showing 1–20 of 478 · Page 1 of 24
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member
reassessment in every case, where seized assets or documents are handed over to the Assessing Officer. The question whether the documents/assets seized could possibly reflect any undisclosed income has to be considered by the Assessing Officer after examining the seized assets/documents handed over to him. It is only in cases where the seized documents/assets could possibly reflect any undisclosed income