2 results for “reassessment u/s 147”+ Section 151clear
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In the result, the appeal by the assessee is dismissed
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
147 read with section 144B of the Act, dated 17/09/2021 for Assessment Year (AY) 2014-15. 2. The background of facts of the case in brief are that the assessee, who had initially filed his return of income for the relevant year at Rs. 2,28,630, was subject to reassessment on account of failure to disclose fully and truly