JUDGMENT : After hearing both the learned counsel, we are not in a position to agree with the impugned order of the Tribunal. 2. There is a vital distinction between Section 36(2) 2nd and 3rd provisos. This is a case of suppression, as alleged by the appellant. Then, only 3rd proviso will apply which in turn attracts Section 11A including the proviso contained therein. In such a case, the Revenue will be entitled to a larger period of five years, if it is so established that there was such a suppression. Unfortunately the departmental representative had almost conceded this aspect which led to an incorrect judgment of the Tribunal. 3. In view of this, we set aside the order of the Tribunal and remit the matter to the Tribunal for adjudication on two aspects, namely, (i) whether there is a suppression? and (ii) in such a case which of the provisos to Section 36(2), 2nd or 3rd, would apply? The appeal is allowed. No costs.