In the result appeal fails and it is hereby
Bench: ARAVIND KUMAR,AJIT J GUNJAL
reassessment for any of the assessment years referred to in section (b) of sub-section (1) of section 153A or clause (b) of sub-section (1) of section 153B in case of a person referred to in section 153A or section 153C have been initiated, the additional amount of income-tax payable on the income disclosed in the application exceeds