95 results for “reassessment u/s 147”+ Section 10(29)clear
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Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]
10. We have heard rival contentions and perused the material placed on record. It is seen from the order of the AO that the assessment was reopened on the basis of concealment of income estimated by the DDIT(Inv) in the appraisal report and made the additions on the basis of the joint receipt which was found and seized during