Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
153 referred to as the relevant assessment year): ................ Relevant extract reproduced A bare reading of the foregoing provision suggests that reason to believe and escapement of income are the jurisdictional requirements for invoking section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust