Case Law Details
Case Name : M. P. Ramachandran Vs DCIT (ITAT Mumbai 'E' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
RELEVANT PARAGRAPH
13. Explanation 2 to section 147 has widened the scope of assessment or reassessment by providing three clauses in which the income chargeable to tax shall be deemed to have escaped assessment. Clause (a) deals with the situation in which no return of income has been furnished by the assessee although the total income in respect of which he is assessable exceeded the maximum amount which is not chargeable to tax. Clause (b) deals with the situation in which the return of income has been furnished by the assessee but no assessment has been made and it is noticed by the AO tha...
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