Non-filing of Form 3CEB in response to sec. 142(1) notice won't allow reassessment after four years

IT: Non-filing of document, viz., Form 3 CEB, in response to notice under section 142(1) will not, by itself, without anything more entitle Assessing Officer to take action to reassess an assessee in respect of an assessment year after expiry of four years from end of relevant assessment year