https://www.taxtmi.com/highlights?id=22458 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 en-us Fri, 10 Apr 2015 12:05:59 +0530 Fri, 10 Apr 2015 12:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22458 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 Highlights Income Tax Fri, 10 Apr 2015 12:05:59 +0530 https://www.taxtmi.com/highlights?id=22458