2 results for “reassessment u/s 147”+ Section 194Jclear
Sorted by relevance
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
147 may not appear to be factually correct. The Assessing Officer has not applied his mind in issuance of notice u/s 148 and whatever, objected by the audit, added/disallowed. Therefore, reopening of assessment u/s 148/147 is illegal. 6.4.2 As per reassessment order, revenue audit objection party has raised the objection that assessee incurred expenditure on repair and maintenance 4 Preeti