Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 264 - HC - Income TaxRe-assessement - non processing of a claim during scrutiny proceedings - Held that:- notice for reopening was issued beyond a period of four years from the end of relevant assessment year - Even as per the Assessing Officer there was no failure on part of the assessee to disclose truly and fully all material facts. In that view of the matter, merely because the claim was not previously processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in Assessing Officer to reopen the assessment - Decided against Revenue.
|