70 results for “reassessment”+ Section 90clear
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In the result, the appeals of the assessee for the A
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh
section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: Provided that such revival shall cease to have effect, if such order of annulment is set aside.]” 14. In the instant case, the AO had issued a notice u/s 153A for the six assessment years as provided