assess or reassess such income and
also any other income chargeable to tax which has
escaped assessment and which comes to his notice
subsequently ... escaped assessment for any assessment year:
Provided also that the Assessing Officer may assess or
reassess such income, other than the income involving
matters which
assess
or reassess such income and also any other income
chargeable to tax which has escaped assessment and which
comes to his notice subsequently ... original assessment,
the Income Tax Officer discovers that he has committed an
error in consequence of which income has escaped
assessment it is open
necessary for his assessment for that year, income, profits or gains chargeable to income tax have escaped assessment for that year, or have been under ... escaped assessment or full assessment, as the case may be; and
(iii) where the assessment made or to be made is an assessment made
assessment during the
concluded assessment proceedings, any part of his income,
profits or gains chargeable to income-tax has escaped
assessment. He may start ... there has been an escapement of
income chargeable to tax. Merely having a reason to believe that
income had escaped assessment, is not sufficient
account numbers, self-assessment, refund, inquiry before assessment, best judgment assessments and method of accounting etc., Section 147 deals with income escaping assessment. A careful ... assess or re-assess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice
Income-tax Officer has
reason to believe that there has been escapement of income and that the said
income escaped assessment by reason ... disposal of the Assessing
Officer that the income chargeable to income-tax escaped
assessment this court in exercise of power under Article
necessary for his assessment for that year, income, profits or gains chargeable to income-tax have escaped assessment for that year, or have been under ... escaped assessment or full assessment, as the case may be; and
(iii) where the assessment made or to be made is an assessment made
assess or reassess income chargeable to tax if he
has reason to believe that income for any assessment year
has escaped assessment. The word ... assess or reassess such
income and also any other income chargeable to tax which
has escaped assessment and which comes to his notice
subsequently
ground that there was no under-assessment of income or escapement of income requiring re-assessment and the impugned notice
which was issued ... assessment
year in which the income was first assessable.
Sec. 147. Income escaping assessment. - If the Assessing Officer
has reason to believe that any income
chargeable to tax had escaped assessment
before he can embark upon the assessment or re-assessment of such an
income. While doing ... escaped assessment in the reasons, there could not
have been any assessment of any other income independently. The
assessment of any other income chargeable
