2 results for “reassessment”+ Section 56(2)(viia)clear
Sorted by relevance
reassessment \non the same set of facts.\nPage-93 relying on which the AO has based the addition and treated it to be \nremission of liability is being now relied by Ld.CIT(A) to prove that it was a gift. It \nmay be mentioned that this paper is undated, was never confronted to the \nassessee either during the search