TMI Blog2024 (2) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... eve that the income had escaped the assessment - as decided by HC [ 2022 (12) TMI 1281 - GUJARAT HIGH COURT] communication whereby the reasons recorded were supplied, no satisfaction was recorded by the assessing officer that the income chargeable to tax has escaped assessment. Not only the said requirement was not satisfied, but there was no actual escapment of income as well - HELD THAT:- We ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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