Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,
ITTA/102/2012HC Telangana24 Jul 2013
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-
Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B
152(2). The words "such
income" in Section 147 clearly referred to the income which is
chargeable to tax but has "escaped assessment" and the Income
Tax Officers' jurisdiction under the Section is confined only to
such income which has escaped assessment. It does not extend to
reconsidering generally the concluded earlier assessment. Claims which
have been disallowed
