In the absence of failure of the assessee to disclose fully and truly all material facts necessary during his assessment under sub-section (3) of section 143 no action can be taken after the expiry of four years

CASE LAWS DETAILS

DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: Indian Oil Corpn. Ltd. Vs. DCIT, APPEAL NO: Writ Petition No. 53 of 2010, DECIDED ON June 10, 2010

JUDGMENT

(Per DR.D.Y. CHANDRACHUD, J.) :

1. Rule, by cons

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