DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD
Appeal is allowed in these terms, without order on costs
C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 132Section 132(4)Section 143(1)Section 147
reassess the income in respect of any issue, which has escaped
10
assessments, including the limitation period within which notices can be issued,
by its proviso, enacts that:
“Provided that no notice under this section shall be issued unless
there is information with the Assessing Officer which suggests that
the income chargeable to tax has escaped assessment in the case
