Section 285(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 285(2)] [Section 285] [Entire Act]

Union of India - Subsection

Section 285(2)(a) in The Income Tax Act, 2025

(a)the assessee had been assessed on an amount not lower than what he would be rightly liable for, even if the income alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made; and

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Union of India - Subsection

Section 285(2)(a) in The Income Tax Act, 2025