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2010 (3) TMI 709 - HC - Income Tax
Reassessment Reassessment beyond 4 years condition precedent Failure to disclose material facts necessary for assessment Assessee carrying on Life Insurance business Accounts maintained in accordance with statutory provisions change in statutory provision and consequent change in accounting method facts disclosed to assessing officer Reassessment proceedings after 4 ear on ground of that method of accounting was incorrect, not valid