2000 (12) TMI 3

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..... ion 147 of the Income-tax Act with the consequence that the procedure prescribed u/s 144B and extended time limit provided in the Explanation to section 153(1) is not available to reassessment to be made under section 147 - Held, no - Civil Appeal No 2498 of 1998. - - - Dated:- 5-12-2000 - S. P. BHARUCHA, N. SANTOSH HEGDE AND Y. K. SABHARWAL JJ. For the Appellant : M. L. Verma, Senior Advo .....

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