57 results for “reassessment”+ Disallowanceclear
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In the result, both the appeals filed by the Revenue for AY
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
disallowance as per law were not earlier made. As per Section 153(c) of the I. T. Act assessment is to be made afresh and Income to be assessed or reassessed