6 results for “reassessment”+ Section 142(3)clear
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3 [2018] 403 ITR 259 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -17- conclusion that these are documents belonging to the appellant.” and also the ground of appeal filed before the Tribunal. “2. The learned Commissioner of Income tax (Appeals) failed to appreciate the fact that the Assessing Officer had no jurisdiction to make an assessment under section 153C