92 results for “reassessment u/s 147”+ Section 3clear
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Bench: Dr. Manish Borad & Shri Sonjoy Sarma
3) of the Act subsequent to filing of their return of income for A.Y. 2012-13. It is not in dispute that thorough examination of all the share applicants have been carried out by the ld. Assessing Officer during the course of original assessment proceedings. Notices under section 133(6) of the Act were sent to all the share subscribers