https://www.taxtmi.com/caselaws?id=25751 The court upheld the Tribunal's decision regarding the competency of the Income-tax Officer to issue a notice under section 147(a) in a case where no return of income was filed by the assessee before the notice was issued. It emphasized the distinction between sections 147(a) and 147(b), stating that 147(a) applies when income has escaped assessment due to the assessee's omission or failure to file a return. The court dismissed the reference application, affirming the correct application of section 147(a) by the Tribunal. en-us Mon, 07 Jan 1985 00:00:00 +0530 Sat, 30 Jan 2010 16:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25751 The court upheld the Tribunal's decision regarding the competency of the Income-tax Officer to issue a notice under section 147(a) in a case where no return of income was filed by the assessee before the notice was issued. It emphasized the distinction between sections 147(a) and 147(b), stating that 147(a) applies when income has escaped assessment due to the assessee's omission or failure to file a return. The court dismissed the reference application, affirming the correct application of section 147(a) by the Tribunal. Case-Laws Income Tax Mon, 07 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25751