4 results for “reassessment”+ Section 27(2)(d)clear
Sorted by relevance
Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT
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 matter of the notices under Section 147/148 of the Income Tax Act, 1961 [“Act”]. This led to the matter being examined by the Principal Commissioner under Section 263 of the Act and which authority