171 results for “reassessment”+ Section 139(4)clear
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Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13
139(1) of the Act on 30.09.2012 declaring total income of Rs.69,56,681/- including the voluntarily disclosed income u/s 132(4) amounting to Rs.62,50,000/- assessment order was passed on 12.03.2014. A notice u/s 274 r.w.s 271AAA of the Act was issued on 12.03.2014 initiating penalty proceedings u/s 271AAA of the Act. In response thereto, the assessee stated