54 results for “reassessment”+ Section 124clear
Sorted by relevance
Key Topics
Showing 1–20 of 54 · Page 1 of 3
In the result, the assessee's appeal is allowed in terms of the observations above
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent
section 124 ensure and prevent two assessments by different assessing officers, having or enforcing concurrent jurisdiction. There cannot be and the Act does not envisage two assessments for the same year by different officers. (Reassessment