89 results for “reassessment u/s 147”+ Section 35(1)(ii)clear
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In the result, appeal filed by the assessee in ITA No
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition