3 results for “reassessment”+ Section 139(4)clear
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Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
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