Additional grounds/claims - assessee was entitled to make claim ...
Taxpayers can make new claims u/s 153A during assessment, even if missed u/s 143.
December 7, 2018
Case Laws Income Tax AT
Additional grounds/claims - assessee was entitled to make claim in the assessment proceedings u/s. 153A, though the same were not made in the earlier assessment proceedings u/s.143 of the act.
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