https://www.taxtmi.com/caselaws?id=199998 A reassessment rendered after cancellation of an earlier assessment on the ground that the assessee did not receive statutory notice or was prevented by sufficient cause falls within the second proviso excluding it from the four year limitation; the officer may cancel the prior assessment and make a fresh assessment where jurisdictional facts of nonreceipt or prevented compliance are asserted, and an assessee cannot accept cancellation and simultaneously claim the resulting reassessment is time barred (approbation and reprobation). The reassessment challenged was therefore not barred by the four year period. en-us Fri, 16 Mar 1962 00:00:00 +0530 Fri, 16 Mar 2018 16:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199998 A reassessment rendered after cancellation of an earlier assessment on the ground that the assessee did not receive statutory notice or was prevented by sufficient cause falls within the second proviso excluding it from the four year limitation; the officer may cancel the prior assessment and make a fresh assessment where jurisdictional facts of nonreceipt or prevented compliance are asserted, and an assessee cannot accept cancellation and simultaneously claim the resulting reassessment is time barred (approbation and reprobation). The reassessment challenged was therefore not barred by the four year period. Case-Laws Income Tax Fri, 16 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199998