54 results for “reassessment”+ Section 153Aclear
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In the result, appeal of the assessee is partly allowed for statistical purpose
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble
reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A