5 results for “reassessment u/s 147”+ Section 133(6)clear
Sorted by relevance
Key Topics
Bench: ARAVIND KUMAR,N.KUMAR
133(6) of the Act. The statutory returns, which were filed by the assessee, when compared with the stock position reflected in Form 3(c)(b) disclosed a difference of 3,01,240 metric tons. On 27.02.2006, a 14 notice under Section 148 of the Act was issued for re- opening of the assessment. On 05.05.2006 the assessment was completed