3 results for “reassessment”+ Section 142Bclear
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In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes
Bench: Shri Sandeep Gosain & Shri Om Prakash Kant
142B is without jurisdiction 8. It is therefore prayed that the Hon'ble Tribunal may be pleased to admit this additional ground and hold the entire proceedings carried out in faceless manner as without jurisdiction and void ab initio. Additional Ground No. 2 That, on the facts and in the circumstances of the case and in law, the reassessment proceedings