https://www.taxtmi.com/caselaws?id=188587 The extended eight-year limitation for escaped assessment applied only where the assessee had concealed particulars of income or deliberately furnished inaccurate particulars under section 38(1)(c). A complete failure to file a return, even after notice, was treated as non-furnishing of the return under section 38(1)(a), not as concealment or inaccurate particulars. On that basis, the longer limitation period under section 44(2) could not be invoked, and the issue was answered against the Revenue and in favour of the assessee. en-us Tue, 10 Dec 1957 00:00:00 +0530 Wed, 07 Dec 2016 11:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188587 The extended eight-year limitation for escaped assessment applied only where the assessee had concealed particulars of income or deliberately furnished inaccurate particulars under section 38(1)(c). A complete failure to file a return, even after notice, was treated as non-furnishing of the return under section 38(1)(a), not as concealment or inaccurate particulars. On that basis, the longer limitation period under section 44(2) could not be invoked, and the issue was answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 10 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188587