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Deloitte Consulting India Private ... vs The Assessment Unit, on 25 September, 2025

The Division Bench of the Bombay High Court in CIT vs. Jet 10 147. Income escaping assessment.--If the Assessing Officer, has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year):
Telangana High Court Cites 67 - Cited by 0 - Full Document
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