Assessment u/s 153A – AO has the power to reassess the returns ...
Assessing Officer Can Reassess Returns u/s 153A for Undisclosed Income and Original Assessment Materials.
October 11, 2014
Case Laws Income Tax HC
Assessment u/s 153A – AO has the power to reassess the returns of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to the material that was available at the time of the original assessment - HC
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