15 results for “reassessment”+ Section 7(1)clear
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7. This Court had an occasion to consider the scheme of Section 153-C of the Act and the conditions precedent to be fulfilled/complied with before issuing notice under Section 153-C of the Act in Calcutta Knitwears as well as by the Delhi High Court in Pepsi Food (P) Ltd. As held, before issuing notice under Section