Amendment to section 152 replaces reference to clause (b) of section 147 with a direct reference under section 147. Amendment effects a textual substitution in the Income tax Act: in section 152, sub section (2) the phrase 'in circumstances falling under clause (b) of section 147' is replaced with 'under section 147', altering the statutory cross reference by removing the clause level limitation.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 152 replaces reference to clause (b) of section 147 with a direct reference under section 147.
Amendment effects a textual substitution in the Income tax Act: in section 152, sub section (2) the phrase "in circumstances falling under clause (b) of section 147" is replaced with "under section 147", altering the statutory cross reference by removing the clause level limitation.
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