2 results for “depreciation”+ Section 132(1)clear
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132, as a consequence of which, proceedings were initiated under Section 153A. The assessment was completed under Section 143(3) r/w Section 153A. After completion of the assessment, the Assessing Officer reopened the assessment under Section 147 by issuing a notice under Section 148, on 31.03.2011. 5. The reason for reopening of the assessment was that while initiating proceedings under