No reasessment after four years from the expiry from relevant assessment year if income escaping assessment is less than 1 lakh

ITAT Asr 31-10-2012  in I.T.A. Nos.522 & 523 (Asr)/2011 Harniranjan Kaur
Cases relied upon:

1) CIT vs. Atlas Cycle 180 ITR 319 (P&H)
2) Sagar Enterprises vs. CIT 257 ITR 335 (P&H)
3) Prashant S. Joshi vs. ITO 324 ITR 154 (Bombay)
4) P.V. Doshi vs. CIT 113 ITR 22 ( Gujarat)
5) Smt. Meera Ananta Naik  Ors vs. DCIT 221 CTR 149 (Bom.)