In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment." 6. By this second innings of section 147 and subsequent Assessment Order, the order of CIT(A)-II, Patna dated 16.01.2009 has been reduced to a nullity and the same time