2 results for “reassessment”+ Section 192clear
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In the result, the assessee‟s appeal is dismissed
Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble
reassessment proceedings the declaration/s received from the contractor, Akansha Singhai, to the effect that she does not own more than ten goods carriages at any time during the relevant previous year (even assuming she to be the person allowed the entire credit for Rs. 107.15 lacs), would not help the assessee‟s case inasmuch as that could