2 results for “reassessment u/s 147”+ Carry Forward of Lossesclear
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In the result, both the appeals of the assessee are allowed
u/s 251(1)(a) the Act, to enhance such an income where the Assessing Officer had proceeded to make addition or disallowance by dealing with the same in the body of order of assessment as the same was the subject matter of the appeal as per the grounds of the appeal raised before him. In other words