5 results for “reassessment u/s 147”+ Section 133clear
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Bench: B.V.NAGARATHNA,JAYANT PATEL
147 (income escaping assessment) and 263 (revision of orders) of the Act. It was also held that it was not open for the assessee to seek deduction or claim expenditure, which had not - 64 - been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search