2 results for “reassessment”+ Section 11(4)clear
Sorted by relevance
4. The appellant was exempted from tax under Section 10(29) for the different Assessment Years including 1991-1992 on the basis of judgment of this Court in the case of appellant itself. The Assessing Officer while framing assessment under Section 143 of the assessment year 1987-1988 exempted income from all sources. 5. The Assessing Officer relying upon judgment