4 results for “reassessment”+ Section 45(2)clear
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Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS
45,301/- was diligently declared. 17. The Assessing Officer has miserably failed to appreciate that the provisions of sub-section (4) of Section 139 of the IT Act, at the relevant time, provided an outer time-limit till 31-3-2017 to the assessee to file return of income for the assessment year 2016-17. Further, the said return