The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi
ITTA/97/2010HC Telangana21 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 115JSection 143(1)Section 14ASection 260
reassess under Section
147 or pass an order enhancing the
assessment or reducing a refund already
made or otherwise increasing the liability of
the assessee under Section 154, for any
assessment year beginning on or before
the 1st day of April 2001.
9.
From perusal of Section 14A