4 results for “reassessment”+ Section 142(2)(a)clear
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Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: Provided further that nothing contained in the first proviso shall apply in a case where any income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment AJAY PRASHER