SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD
In the result, appeal of the assessee is partly allowed
ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10
Bench: Shri Rajpal Yadav & Shri Waseem Ahmed
Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I
reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment'
within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year