ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

reassess such\nincome, other than the income involving matters which are the subject\nmatters of any appeal, reference or revision, which is chargeable to tax and\nhas escaped assessment.\nExplanation 1.--Production before the Assessing Officer of account\nbooks or other evidence from which material evidence could with due\ndiligence have been discovered by the Assessing Officer will not necessarily

SAGAR BABANRAO AWATADE,NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-1, PANVEL, PANVEL

Appeal is allowed

Bench: Shri Satbeer Singh Godaraआयकर अपील सं. /Ita No.79/Pun/2024 "नधा"रण वष" / Assessment Year : 2014-15

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is charge able to tax and has escaped assessment. Explanation 1.—Production before the Assessing Officer of account books or other evidence from which material evidence could, with due diligence have been discovered by the Assessing Officer will