THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA
ITA/68/2024HC Karnataka02 Apr 2025
Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR
Section 153Section 153(7)Section 4
68 of 2024
in cases where assessment, reassessment, or recomputation is
to be made under Section 147 of the Act, pursuant to
reopening under Section 148, such proceedings are required to
be completed within one year from the end of the financial year
in which the notice under Section 148 was served. Further, in
cases of assessment