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ARVIND MILLS LTD. versus DEPUTY COMMISSIONER OF INCOME-TAX


The restriction on section 1477 of the re-review imposes a four-year limitation where it is not necessary for the assessment and failure to fully and fully disclose material facts, so this review has been reviewed again. Given that the return on excise duty was not included in the original assessment. Since the matter was a decision all the time, neither the failure to file returns nor to disclose the facts necessary for the review, which has been imposed for four years, is the Indian Income Tax Act, 1961, Sections 147, 148 and 149.

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