73 results for “reassessment”+ Section 153Aclear
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In the result IT(SS)A Nos
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under section 132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A