3 results for “reassessment u/s 147”+ Section 153(2)clear
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In the result, the appeal of assessee in ITA No
Bench: Shri S.S. Viswanethra Ravi
2) of the Act. The only contention of the ld. AR before me is that there was no material in possession of AO warranting reassessment by issuing a notice u/s. 148 of the Act. In the present case the time limit to complete assessment u/s. 143 or 144 got expired from the end of two years of assessment year