2 results for “reassessment u/s 147”+ Section 153A(1)(b)clear
Sorted by relevance
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
1, constituted incriminating material or not. 8. While considering the appeals and the cross- objections, the learned Income Tax Appellate Tribunal framed pertinent questions for adjudicating the appeals. The Question No.(A), formulated by the ITAT, reads as below:- “(A) Whether the AO had validly assumed jurisdiction to issue notice u/s 153A of the Act upon the assessee