68 results for “reassessment u/s 147”+ Section 142(1)clear
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Bench: Shri S.S.Godara & Dr. A.L. Saini
147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,- (a) Any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) Any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to a person other than