5 results for “reassessment”+ Section 65(1)clear
Sorted by relevance
Key Topics
Bench: K.SOMASHEKAR,UMESH M ADIGA
65 same, but before issuance of notice to the 'such other person' under Section 153C. Even in a case, where the Assessing Officer of both the persons is the same and assuming that no handing over of documents is required, the recording of 'satisfaction' is a must, as, that is the foundation, upon which the subsequent proceedings against the 'other