2009 (7) TMI 47

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..... n for re-assessment came to be initiated on 18.12.2006 - the proceedings for re-assessment having been hit by proviso to Section 147 of the Act, the whole of the proceedings have no legal support. - 603 of 2009 - - - Dated:- 20-7-2009 - F. M. IRBRAHIM KALIFULLA and B. RAJENDRAN, JJ. Mrs. Pushya Sitaraman Senior Standing Counsel for Income-tax for the Appellant. JUDGMENT The Judgment .....

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..... ct, it is specifically stated that where an assessment under sub-section (3) of Section 143 or under Section 147 of the Act, has been made for the relevant assessment year, no action should be taken under Section 147 of the Act, after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax as escaped assessment for such assessment year by reason o .....

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