https://www.taxtmi.com/caselaws?id=76821 The court held that the reopening of the assessment under Section 147 of the Income Tax Act was invalid as the assessee had made a full and true disclosure of all material facts necessary for the assessment. The court found that the reasons for reopening did not justify the action taken by the Assessing Officer, and therefore, the petition was allowed, setting aside the notice dated 18 March 2009. en-us Mon, 14 Jun 2010 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76821 The court held that the reopening of the assessment under Section 147 of the Income Tax Act was invalid as the assessee had made a full and true disclosure of all material facts necessary for the assessment. The court found that the reasons for reopening did not justify the action taken by the Assessing Officer, and therefore, the petition was allowed, setting aside the notice dated 18 March 2009. Case-Laws Income Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76821