In the result, appeal of the Revenue is dismissed
Bench: Shri Sandeep Gosain & Shri Girish Agrawal
reassessment proceedings after a period of four years from the end of the relevant assessment year, if he can substantiate the fact that any income chargeable to tax had escaped assessment by reason 63 Moons Technologies Ltd. AY 2011-12, 2012-13 and 2013-14 of failure on the part of the assessee to disclose fully and truly all material