7 results for “reassessment”+ Section 2(31)clear
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Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS
reassessment notice under Section 148 of the IT Act, which as per the provisions of Section 149 of the IT Act, provided for an outer time limit of six years from the end of the relevant assessment year i.e. till 31-3-2023, particularly when the assertion of the source of cash deposit tracing it to closing balance