67 results for “reassessment u/s 147”+ Section 13(8)clear
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Bench: Dr. Manish Borad & Shri Sonjoy Sarma
147 of the Act. In support of this finding, reliance was placed by ld. CIT(Appeals) on the judgment of the Hon’ble Supreme Court in the case of ITO, Ward- 16(2) –vs.- M/s. Techspan India Private Limited & Another (2018) 4 TMI 1376 (Supreme Court) and in the case of CIT, Delhi –vbs.- M/s. Kelvinator India Limited