6C. Re-assessment of turnover escaping assessment, under assessed, etc.
(1)If a proprietor or a person has been assessed under section 6A for any year or part thereof and where for any reason the whole or any part of the turnover of receipts in respect of that year or part thereof has escaped assessment, or has been under-assessed or assessed at a lower rate, or any deduction has been wrongly made, then, the Commissioner may, at any time within three years of the end of that year, after giving the proprietor or the person a reasonable opportunity of being heard, proceed to assess or re-assess, to the best of his judgment, the amount of tax due from such proprietor or person:Provided that, the amount of tax shall be assessed at the rates at which it would have been assessed had there been no under-assessment or escapements:Provided further that, where in respect of such turnover of receipts an order has already been passed in appeal or revision under this Act, the Commissioner shall make a report to the appropriate appellate or revisional authority under this Act, which shall thereupon after giving the proprietor or the person concerned a reasonable opportunity of being heard, pass such order as it deems fit.(2)Nothing in sub-section (1) shall apply to any proceeding (including any notice issued) under section 6D or section 6G.(3)Nothing in sections 6D and 6G shall affect any proceeding under this section.
