Power under Section 148 not excluded due to exercise of appellate jurisdiction

Sunil Jain Vs Income Tax Department (Delhi High Court) HC Court is also of the opinion that just because the Appellate Authority has the power to modify an assessment order with regard to a source of income that has not been considered during assessment proceedings does not mean that the jurisdiction of the authorities under Section 148 of the act would be excluded when the issue involved in the proceeding under Section 148 of the Act is not the same as that being considered under Section 251 of the Act. The power under Section 148 of the Act is an independent power and would not stand exclude...