time limit

Reassessment where assessment has been made under section 143(3) or 147:::

------- Within 4 years from end of relevant assessment year [unless escapement of income is because of taxpayer's failure to file return under section 139 or in pursuance of notice under section 142(1) or 148 or to disclose fully and truly all material facts or unless escapement of income is in relation to any asset located outside India].