3 results for “reassessment”+ Section 153(3)(ii)clear
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Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
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 year, no action shall be taken under this section after the expiry of four years from the end of relevant assessment year, unless any income chargeable to tax has escaped