2 results for “reassessment u/s 147”+ Section 200(3)clear
Sorted by relevance
In the result, assessee’s appeal stands allowed
Bench: Shri P.K. Bansal & Shri Amarjit Singh
200/-. It is therefore very incorrect to say that the assessing officer examined 5 M/s. Shree Saibaba Construction only 20% of purchases. This is only a presumption that only partly URD purchases were examined. Alternatively, even otherwise there is a presumption that when an order is u/s 143 (3) is made the ITO has examined all aspects and the order