Effect of higher income estimates/shown for assessment year 1986-87 in relation to assessment for later years-Clarification regarding

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....he tax rates by the Finance Act, 1985, clarifications have already issued, vide Circular No. 423 dated 26-6-1985* and No. 432 dated 15-11-1985,** that if higher incomes are estimated/shown for the assessment year 1986-87, it will not by itself lead to any roving enquiries against the assessee in respect of the past or pending assessments, whether he be an existing or a new assessee. 2. Apprehensi....