2026 (1) TMI 629

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....br>Special Leave Petition (Civil) Diary No. 68214/2025 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE J.B. PARDIWALA AND HON&#39;BLE MR. JUSTICE K.V. VISWANATHAN For the Petitioner(s): Miss Madhulika....

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....t that under Section 149(1)(b) of the Income Tax Act, 1961, the income which has escaped assessment is less than Rs.50 lakh, and in such circumstances, the benefit of the new tax time limit of 10 year....