Reopening on basis of post assessment information

[rajul5234]

SCA 21452 / 2016. Manan exports. Gujarat high court.

Held, Even if assessing officer during scrutiny has not made addition properly on basis of information, subsequent to assessment same information by communication from a different source cannot grant jurisdiction to reopen a case beyond 4 years from the end of relevant year.

R K Patel

[deepakgadgil]

sir
can u please provide me with full text of the case law

[rajul5234]

Can get from gujarat high court website