2 results for “reassessment”+ Section 17Aclear
Sorted by relevance
Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am
reassessment is based on the same material obtained during the course of the search and hence based on mere change of opinion. To recapitulate the facts a search was conducted in the case of Shri Shirish C Shah and based on the incriminating materials found during the course of search that belonged to assessee, the AO completed the assessment under