57. Substituted by the Finance Act, 2002, w.e.f. 1-4-2003. Prior to its substitution, clause (a) read as under :

“(a)  in any case where the amount of income in respect of which particulars have been concealed or inaccurate particulars have been furnished exceeds the total income assessed, means the tax that would have been chargeable on the income in respect of which particulars have been concealed or inaccurate particulars have been furnished had such income been the total income ;”