Arrears of rent from before Section 25B can be assessed u/ss 147 and 148 for escaped assessment. https://www.taxtmi.com/highlights?id=7347 Arrears of rent - Escaped Assessement U/s 147 & 148 - Since it relates to the period prior to insertion of Section 25B the said income can be brought under Sections 147 and 148. - HC en-us Sat, 06 Apr 2013 21:42:37 +0530 Sat, 06 Apr 2013 21:42:37 +0530 TaxTMI RSS Generator Arrears of rent from before Section 25B can be assessed u/ss 147 and 148 for escaped assessment. https://www.taxtmi.com/highlights?id=7347 Arrears of rent - Escaped Assessement U/s 147 & 148 - Since it relates to the period prior to insertion of Section 25B the said income can be brought under Sections 147 and 148. - HC Highlights Income Tax Sat, 06 Apr 2013 21:42:37 +0530 https://www.taxtmi.com/highlights?id=7347