Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1976 (8) TMI 4 - SUPREME COURT
Appellant argues that reassessment under section 147(b) would be justified where in the original assessment income liable to tax has escaped assessment due to oversight, inadvertence or a mistake committed by the Income-tax Officer - present case does not fall in any of above categories - revenue's appeal dismissed
