Assessing Officer Cannot Reopen Assessment After Four Years Without Evidence of Incomplete Disclosure by Petitioner.
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....Reassessment - Whatever the validity of the AO's contention regarding such dividend, surely, he cannot reopen the assessment beyond the period of 4 years from the end of the relevant assessment year, without there being any element of lack of true and full disclosure on the part of the petitioner.....




TaxTMI
TaxTMI