4 results for “reassessment”+ Section 139(1)clear
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Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment