13 results for “reassessment”+ Section 12(1)(C)clear
Sorted by relevance
Key Topics
12 under section 153C of the said Act has not been fulfilled. Inasmuch as this condition precedent has not been met, the notices under section 153C are liable to be quashed. It is ordered accordingly. The writ petitions ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -25- are allowed as above. There shall be no order as to costs. (Emphasis added