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Section 149 of the Income Tax Act, 1961 — Reassessment — By virtue of section 149(1)(b) proceedings could be taken for six years as against four years limitation as provided under section 149(1)(a) as income chargeable to tax for relevant year which had escaped assessment was more than one lakh rupees — Dr. AV Sreekumar vs. Commissioner of Income Tax [2018] 253 Taxman 428 (Kerala)