8 results for “reassessment”+ Section 144clear
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In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
reassessment was framed by the AO without issuing notice u/s 143(2). The assessee never filed any return of income in pursuance to notice issued by the AO u/s 148, and hence the AO rightly invoked provisions of Section 144