https://www.taxtmi.com/highlights?id=6276 Reassessment - The statute having thus fixed the assessment year in which the entire past accumulated income falls to be taxed, it is impermissible in law for the assessing officer to entertain a reason to believe that income chargeable to tax for the assessment years 1998-99 to 2000-01 had escaped assessment. - HC en-us Wed, 19 Dec 2012 11:39:17 +0530 Wed, 19 Dec 2012 11:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6276 Reassessment - The statute having thus fixed the assessment year in which the entire past accumulated income falls to be taxed, it is impermissible in law for the assessing officer to entertain a reason to believe that income chargeable to tax for the assessment years 1998-99 to 2000-01 had escaped assessment. - HC Highlights Income Tax Wed, 19 Dec 2012 11:39:17 +0530 https://www.taxtmi.com/highlights?id=6276