941 results for “reassessment u/s 147”+ Block Assessmentclear
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In the result, appeal filed by the assessee is partly allowed
Bench: Us & Prayed That Additional
147 will merge with the scope and ambit of the assessment u/s 153A of the Act. Thus, the jurisdiction of the AO to make the original assessment and assessment u/s 153A of the Act, so far as pending assessment are concerned, merges into one and consequently only one assessment shall be made on the basis of the finding