Case Law Details
Case Name : Kimplas Trenton Fittings Ltd. Vs Asstt. Commissioner of Income Tax, Mumbai (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Kimplas Trenton Fittings Ltd Vs ACIT (Bombay HC) – In the present case, admittedly, the reopening of the assessment is beyond a period of four years of the end of the relevant Assessment Year. The jurisdictional condition under Section 147 in such a case is that there must be a failure on the part of the assessee to disclose fully and truly all material facts necessary for the assessment for that Assessment Year. As noted earlier, in the narration of facts, there was a disclosure by the assessee during the course of the assessment pr
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