3 results for “reassessment”+ Section 263clear
Sorted by relevance
Key Topics
reassess income in respect of any issue which has escaped assessment notwithstanding the reasons recorded under sub-section (2) of Section 148 having not alluded to the same or formed the basis for reopening?" 2. The issue itself had arisen in the context of the Assessing Officer [“AO”] having not made any additions in respect of issues which formed subject