54 results for “reassessment u/s 147”+ Section 48(2)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
147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s