Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.
24. We note that information was not available at the time of passing the original assessment order, the assessing officer received fresh information that income to the extent of Rs.2.20 crores have escaped assessment. From the reasons recorded, as reproduced above; the following facts and sequence of events are observed: (a) Credible information was received by the AO from