254 results for “disallowance”+ Section 153B(1)(b)clear
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In the result, in the case of M
Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am
153B. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been produced