278 results for “reassessment”+ Section 132(4)clear
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In the result, both the appeals of the Revenue are dismissed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal
4) AND NOT QUA THE ASSESSEE WHOSE PREMISES WAS SEARCHED U/S 132(1). 7. Relevant extracts from section 153C : Assessment of income of any other person. 153C. 153C. (1)] [Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other