47 results for “section 68”+ Section 2(30)clear
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30 and 32. The Assessing Officer determined the taxable income making additions and disallowances. Subsequently, the Assessing Officer issued a notice under section 148 and reopened the assessment P a g e 10 | 71 Assessment Year : 2010 -2011 under section 147 on the basis of under assessment. The assessee objected to the reopening of assessment. Though the assessment