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..... see may, if he has not impugned any part of the original assessment order for that year either under sections 246 to 248 or under section 264, claim that the proceedings under section 147 shall be dropped on his showing that he had been assessed on an amount or to a sum not lower than what he would be rightly liable for even if the income alleged to have escaped assessment had been taken into acco .....

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..... e 1st day of September, 2024, the assessment, reassessment or recomputation in such case shall be governed as per the provisions of sections 147 to 151, as they stood immediately before the commencement of the Finance (No. 2) Act, 2024. ] ******* Notes :- 1. Substituted for in circumstances falling under clause (b) of section 147 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 2. In .....

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