TMI BlogAmendment of section 147X X X X Extracts X X X X X X X X Extracts X X X X ..... t under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section (2) of section 148.". - Clause 57 of the Bill seeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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