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2012 (7) TMI 593 - HC - Income TaxReopen the assessment of the petitioner - beyond a period of four years - undisclosed the payment for scientific research made for the research done at the premises of the Mother Dairy, New Delhi & the payments made to Delhi University and Nagpur University for which the claim u/s 35(1)9(ii)claimed - Held that:- Claim of deduction was at large before the AO as he applied his mind and called upon the petitioner to supply necessary details to substantiate such claims. If thereafter no disallowances were made it cannot be stated that the petitioner failed to disclose all material facts - as along with the return and during the course of assessment proceedings, the assessee had made necessary disclosures to substantiate such claims. However, having dropped the inquiry at that stage and indirectly having accepted the claims, in facts of the case, it was thereafter not open to issue a notice for reopening of the entire assessment beyond a period of four years from the end of the relevant assessment year. With respect to payments made to Delhi University and Nagpur University they were duly approved under notification issued under Income Tax Act of 1922 held to be valid for the purpose of successor Act also. Merely because such notifications were not produced on record during the original assessment, can hardly be a ground for reopening the assessment beyond a period of four years - decided in favour of assessee.
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