Case Law Details
Case Name : Jayant Agro Chemicals Ltd Vs ITO and Others (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Jayant Agro Chemicals Ltd Vs ITO and Others
As per the proviso to s 147 of the Act, the assessment can be reopened beyond four years from the end of the relevant assessment year, only if there is failure on the part of the assessee to disclose fully and truly all material facts. In the present case, the assessment is sought to be reopened beyond the period of four years and there is no material on record to suggest that there was failure on the part of the assessee to disclose fully and truly all material fact
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