3 results for “reassessment”+ Section 14clear
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Appeal is allowed, impugned order dated
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 14-A proviso debar the assessing officer to reassess under Section 147 of the Act. The assessment order has been
MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Appeal is allowed and
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
