https://www.taxtmi.com/caselaws?id=14334 The High Court upheld the inclusion of tax paid by the employer in the assessee's income during reassessment under section 147(a) of the Income-tax Act. Additionally, the court supported the revision of the assessment rate based on non-filing of a declaration under section 113(3). The decision emphasized that upon reopening assessments, the Income-tax Officer has the authority to reassess the entire income that escaped assessment, ensuring proper tax levy. en-us Wed, 03 Jan 2001 00:00:00 +0530 Wed, 15 Jul 2009 12:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14334 The High Court upheld the inclusion of tax paid by the employer in the assessee's income during reassessment under section 147(a) of the Income-tax Act. Additionally, the court supported the revision of the assessment rate based on non-filing of a declaration under section 113(3). The decision emphasized that upon reopening assessments, the Income-tax Officer has the authority to reassess the entire income that escaped assessment, ensuring proper tax levy. Case-Laws Income Tax Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14334