7 results for “reassessment”+ Section 142(1)clear
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142 thcreol'. By the aforesaid order, the RD Cess amounr was adc-lcd to the income of the appellant. 7. On the objcction raiscd by the appellant that all material facts were disclosc-d bcibri: the asscssing officer at the time of original assessllrcrlr:rnd the rt,l'orc, the reopening was sought to 5 be done or the basis