2 results for “reassessment”+ Section 13(1)(c)clear
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Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
13. It would appear from what has been' discussed above that one of the essential requisites for proceeding under clause (a) of section 147of the Act of 1961 is that the income chargeable to tax should escape assessment because of the omission or failure on the part of the assessee to disclose fully and truly all material facts necessary