https://www.taxtmi.com/acts?id=3308 Section 152 provides that tax on assessment, reassessment or recomputation after reopening is charged at the rate(s) as if the income had not escaped; an assessee who has not impugned the original assessment may seek dropping proceedings by showing the original assessment equals or exceeds the correct liability, subject to bar on reopening matters concluded by specified review or rectification orders; transitional rules preserve pre-amendment reopening and reassessment procedures for cases from certain searches, requisitions, surveys or notices issued within the transition window. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 01 Jul 2025 17:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3308 Section 152 provides that tax on assessment, reassessment or recomputation after reopening is charged at the rate(s) as if the income had not escaped; an assessee who has not impugned the original assessment may seek dropping proceedings by showing the original assessment equals or exceeds the correct liability, subject to bar on reopening matters concluded by specified review or rectification orders; transitional rules preserve pre-amendment reopening and reassessment procedures for cases from certain searches, requisitions, surveys or notices issued within the transition window. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3308