Re-opening of assessments u/s 147 - beyond four years but within ...

Court Rules No Extension for Tax Assessment Beyond Four Years u/s 147; Full Disclosure Exemption Applies.

April 10, 2015

Case Laws Income Tax HC

Re-opening of assessments u/s 147 - beyond four years but within six years - There is no warrant to extend the period by two years, again as provided under Section 153, since on facts it cannot be said that the grant of exemption was in the absence of full and true disclosure by the assessee - HC

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Re-opening of assessments u/s 147 - beyond four years but within ...

Court Rules No Extension for Tax Assessment Beyond Four Years u/s 147; Full Disclosure Exemption Applies.

April 10, 2015

Case Laws Income Tax HC

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