2 results for “reassessment”+ Section 148Aclear
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148A of the IT Act and certain provisions in the Benami Transactions [Prohibition] Act, 1988. 10. Sri. Shashi Kiran Shetty submits that in the present case, with the decision in the proceedings before the ITAT, it is conclusively held that the concerned under the IT Act have failed to establish that the 16 petitioner is a "Beneficial Owner