720 results for “reassessment”+ Section 144clear
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144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee