Reopening- c/f of Unbsorbed Depri.

[rajul5234]

SCA 15825 / 2012. Dt. 9/4/14. Ausom Enterprise. Gujarat High Court.

Held, Reopening within 4 years from end of relevant year not permissible for scrutinised issue

of c/f of unabsorbed depriciation beyond a period of 8 years.

R. K. Patel