2 results for “capital gains”+ Section 153(1)clear
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In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
153, assess or reassess such income and also 6 Assessment Year: 2012-2013 Dolly Ghosh any other income chargeable to tax, which has escaped assessment and which came to his notice subsequently……………….”. 7. A perusal of the section would indicate that there should be an information possessed by the ld. Assessing Officer, which goad him to form an opinion that