Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
u/s 147 permissible even if AO gathered reasons to believe that income has escaped assessment from the very same record which has been subject matter of completed asstt. 5.1.4 On the basis of discussion above, it can be safely concluded that the facts of each case are different and it cannot be universally concluded that simple information cash deposited