2019 (11) TMI 1306

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....Singh for the Petitioner. Mr. Suresh Kumar for the Respondents. ORDER P.C. :- Heard. 2. Rule. 3. This Petition challenges a notice dated 31 March 2019 seeking to reopen the assessment for Assessment Year 2013-14. The regular assessment proceedings were completed under Section 143(3) of the Income Tax Act, 1961 (Act). The impugned notice is clearly beyond the period of four years ....

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....sues were not only disclosed by the Petitioner in its profit and loss account but were examined by the Assessing Officer during the regular assessment proceedings. The same is evidenced according to the Petitioner by letter dated 3 August 2016 submitted during the regular assessment proceedings. However, the same is disputed by the Revenue. It may be pointed out that the Assessing Officer has not ....