Blog · 28 Oct 2026

Amendments to Section 147 Empower Assessing Officer to Assess Subsequently Discovered Escaped Income Without Mandated Procedure: ITAT Allows Revenue’s Appeal

Stock Market#CBDT India#GST#tax updates

Unamended section which contained the conjunctive words "and also" was widened and susituted by the amended Section 147.

Amendments to Section 147 Empower Assessing Officer to Assess Subsequently Discovered Escaped Income Without Mandated Procedure: ITAT Allows Revenue’s Appeal

Unamended section which contained the conjunctive words "and also" was widened and susituted by the amended Section 147.

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