6 results for “reassessment u/s 147”+ Undisclosed Incomeclear
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Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
u/s 147 & 148.” 5.8 CIT vs. Pawan Gupta & Ors. [(2009) 318 ITR 322 (Del) Hon'ble Delhi High Court held in Para 38 of the order observed as under:- "Thus, we are of the clear view that where the assessing officer is not inclined to accept the return of undisclosed assessment filed by the assessee issuance of a notice under