9 results for “reassessment u/s 147”+ Section 139(5)clear
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In the result, the appeal is partly allowed
Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora
139 on 30/03/2016, albeit under the limited scrutiny regime (PB-II, pg. 14). An assessment u/s. 153C r/w s.143(3), on the other hand, would necessarily be 4 | P a g e Nitin Sharma v. Pr. CIT a complete scrutiny assessment, initiated by the issue of notice u/s. 153A(1) for assessment of the ‘total income’. There is nothing