Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid
Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid
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