379 results for “reassessment”+ Section 233clear
Sorted by relevance
Key Topics
Showing 1–20 of 379 · Page 1 of 19
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member
reassess income of such other person in accordance with the provisions of section 153 A. Thus, there are two stages: The first stage comprises of a search and seizure operation under Section 132 or proceeding under Section 132A against a person, who may be referred as 'the searched person'. Based on such search and seizure, assessment proceedings are initiated against