4 results for “reassessment”+ Section 69clear
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Bench: K.SOMASHEKAR,UMESH M ADIGA
69 “37. The Tribunal and the High Court are of the opinion that it could only be prepared by the assessing officer during the course of the assessment proceedings under Section 158BC of the Act and not after the completion of the said proceedings. The Courts below have relied upon the limitation period provided in Section 158BE