3 results for “reassessment”+ Section 154clear
Sorted by relevance
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose of POOJA SAINI 2023.02.28 15:24 I attest to the accuracy and integrity of this order/judgment ITA-846-2008 (O&M) -2- the proviso is to ensure that the retrospective amendment is not made as a weapon to reopen past settled