5 results for “reassessment u/s 147”+ Section 2(22)(e)clear
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E N T CIVIL APPEAL NO. 3301 OF 2007 [Arising out of SLP (Civil) No. 18372 of 2006] S.B. SINHA, J : 1. Leave granted. 2. Whether for the purpose of computing the period of limitation envisaged under Sub-section (2) of Section 263 of the Income Tax Act, 1961 (for short "the Act"), the date of order of assessment