In the result, the appeal relating to the assessment
Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA
reassessing the income for the assessment year 2002-03 by issue of notice under Section 148 of the Act and tax liability had been determined as per the amendment to Section 115JB. 5 7. For the subsequent two assessment years, the assessee being fully aware of the provisions of this Section and having filed returns, they had been assessed