NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX
C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020
Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO
Section 142(1)Section 143Section 143(2)Section 148
reassess such income, other than the income involving matters
which are the subjectmatter of any appeal, reference or
revision, which is chargeable to tax and has escaped
assessment.
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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