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
u/s 153A(1) of the Act.
(viii)
It is submitted that the expression
“assessment” or “reassessment” appearing in the
second proviso and the expressions “assess or
reassess the total income” appearing in Section 153A
(1)(b) have been employed carefully by the Parliament
to convey clear and distinct intentions. It is submitted
that the expression “assessment” or “reassessment”
appearing
