51 results for “reassessment”+ Section 9(1)(vi)clear
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In the result, the appeals filed by the assessee stand partly
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further