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possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii)   ignored for the purposes of...

income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...

relevant tax year”) in which it is chargeable to tax as per this Part— (a)   sections...been given full effect to for that tax year itself; (b)   no loss referred to in...