25 results for “reassessment u/s 147”+ Section 115Jclear
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In the result, appeal of the assessee for all these three years are allowed as indicated above
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi
115J of the I.T. Act. 11. That the perusal of the order of the CIT(A) shows the order was made without application of mind and was thus an arbitrary order. 12. That the learned Commissioner of Income Tax (Appeals) has also erred in upholding the interest charged u/s 234B in the notice of demand which had not been validly