PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD
C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 153ASection 2(45)Section 4Section 5
block period to be assessed u/s
158BA which are:
CA No. 6580/2021 Etc.
Page 11 of 59
a.
Assessment under Section 143 (assessment),
Section 144 (best judgment assessment), and Section
147 (reassessment
