ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD
The appeal is allowed without
C.A. No.-002830-002830 - 2007Supreme Court23 May 2007
For Respondent: Rajesh Jhaveri Stock Brokers Pvt. Ltd
Section 139Section 142Section 143Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)Section 36(2)
152 are
substantially different from the provisions as they stood prior
to such substitution. Under the old provisions of section 147,
separate clauses (a) and (b) laid down the circumstances
under which income escaping assessment for the past
assessment years could be assessed or reassessed
