[aaykarbhavan] Reassessment after 4 years couldn’t be made at behest of audit party as complete examination was made in scrutiny

Reassessment after 4 years couldn't be made at behest of audit party as complete examination was made in scrutiny

May 17, 2014[2014] 45 taxmann.com 35 (Gujarat)

IT: Where Assessing Officer completed scrutiny assessment after examining every aspect of assessee's case in detail, in view of proviso to section 147, he could not initiate reassessment proceedings after expiry of four years from end of relevant assessment year merely at behest of audit party

 

Regards

Prarthana Jalan

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