56 results for “reassessment u/s 147”+ Section 149(1)(b)clear
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Bench: Shri A. T. Varkey, Jm]
section 149(l)(b) of the Act. Hence the action of issue of notice itself is bad in law. 2. The Ld. CIT(A) had not asked for a remand report before deciding the case. Had he asked for one then the AO would have been able to explain the system of ITBA. Nowadays all notices u/s 148 are issued