Initiation of re-assessment proceeding beyond four years is legally impermissible

CIT Vs R. Rajagopal Tondaiman (Madras High Court)

Madras High Court held that the re-assessment proceedings initiated by the assessing officer beyond four years from the end of the relevant assessment year is legally impermissible.

Facts- The return filed by the assessee was scrutinised u/s. 143 (1) of the Income Tax Act and completed on 31.01.2013 assessing an income of Rs.2,82,540/-. Subsequently, the revenue audit pointed out that the deduction claimed by the assessee u

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