96 results for “reassessment”+ Section 139(4)clear
Sorted by relevance
Key Topics
Showing 1–20 of 96 · Page 1 of 5
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"
4 beyond the time limit prescribed under the Act. As per the learned DR, it is not the case here that the notice was not issued under section 143(2) of the Act. Accordingly, such defect can be cured under the provisions of section 292BB of the Act in view of the judgement of Hon’ble Supreme Court of India