3 results for “reassessment u/s 147”+ Section 37(1)clear
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37. The aforesaid discussion pertaining to the interpretation of Sections 150 (1) and 153(3)(ii) including the operation of Section 149, prescribing limitation for issue of notice, under Section 148 and Section 153(2) providing limitation for passing an order, under Section 147, however, does not mean that the Commissioner of Income Tax, in exercise of his power, under