58 results for “reassessment”+ Section 45(4)clear
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reassessment proceedings. Accordingly, we reject this ground of assessee. 16. We also find that Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs. ITO & Ors, 259 ITR 019 (SC) has held that when a notice under section 148 of the A.T.Act is issued, the proper course of action for the noticee is to file return