67 results for “section 68”+ Section 5A(4)clear
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In the result, all the appeals of the assessee for A
Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"
4 of the Assessment order) declaring income of Rs.4,15,800/-. As per section 153(1) of the I.T Act, the time for completing the regular assessment has expired on 31st December 2005. Assessment was not pending on the date of the search. The assessment has not abated. Thus it was a closed Assessment year. 3.2.1 When the time