9 results for “reassessment u/s 147”+ Section 149(1)(c)clear
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In the result, all the appeals of the revenue i
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &
u/s. 153A of the Act has been carried out in the case of the assessee. Section 153C of the Act deals with such cases and the same is reproduced below: “Assessment of income of any other person.— 153C.[(1)] 3 [Notwithstanding anything contained in section 139, section 147, 148, section 149, section 151 and section 153, where the Assessing Officer