3 results for “reassessment”+ Undisclosed Incomeclear
Sorted by relevance
Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS
undisclosed, of relevant financial year alone can be assessed to tax in the same assessment year and not of the preceding assessment year and as such, Section 69A of the IT Act is not attracted. He would rely upon the decision of the M.P. High Court in the matter of Harlal Mannulal v. Commissioner of Income