6 results for “reassessment”+ Section 153Aclear
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The appeals of the assessees are allowed
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
reassessment proceedings under sections 147/48 of the Act, subject to fulfilment of the conditions mentioned in sections 147/148, as in such a situation, the Revenue cannot be left with no remedy; that therefore, even in case of block assessment under section 153A