The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,
ITTA/166/2006HC Telangana16 Nov 2022
Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
Section 147Section 147(1)
148 to 153, assess or re-assess any income chargeable to tax
which he has reason to believe, has escaped assessment and any other
income chargeable to tax which has escaped assessment and which
has come to his notice subsequently. The proviso to Section 147 lays
down that where an assessment u/s 143(3) has been made, no action
shall