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PARVEEN KUMARI versus COMMISSIONER OF INCOME-TAX

Detail information that has gone beyond the assessment of income may not be extended to a re-evaluation as a result of the direction of the appellate authority of the Expansion Sections 150 and 153 if re-evaluated on the date of the order. The restriction which is the subject of an appeal conditional tribunal. This specific amount could be assessed in the year 1977 78 and not in the assessment year 1978 79 79 is within the meaning of section 150 (2) observed, which was passed in December, 1989, to the Assessing Officer under section 147 (b). ) Had no jurisdiction to issue notices. ) On this date the assessment was banned by the Indian Income Tax Act, 1961. Sections 147, 148, 150 and 153 ask a advocate free from Ugoki lawyer