UNNIKRISHNAN. K,KUNNAMPALLY vs. THE ITO WARD 2, TIRUR

In the result, the assessee’s appeal is allowed on the aforesaid terms, and his stay petition dismissed

Bench: Shri Sanjay Arora & Dr. Seethalakshmi

u/s. 147, is made where an income is found subsequent to assessment to have escaped assessment. It therefore necessarily includes the income already assessed. This is, as afore-noted, for the reason that the assessing SA No. 11/Coch/2023 Unnikrishnan Kunnampally v. ITO authority is thereby reassessing the assessee’s total income for the relevant year. The AO was thus duty