https://www.taxtmi.com/caselaws?id=76953 The court held that the reopening of the assessment for the assessment year 2003-04 was not justified as the assessee had fully disclosed all material facts necessary for the assessment. The notice dated February 4, 2009, was deemed invalid as the condition precedent for reopening the assessment was not fulfilled. Consequently, the court set aside the notice and ruled in favor of the assessee, with no order as to costs. en-us Fri, 19 Mar 2010 00:00:00 +0530 Thu, 03 Jan 2013 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76953 The court held that the reopening of the assessment for the assessment year 2003-04 was not justified as the assessee had fully disclosed all material facts necessary for the assessment. The notice dated February 4, 2009, was deemed invalid as the condition precedent for reopening the assessment was not fulfilled. Consequently, the court set aside the notice and ruled in favor of the assessee, with no order as to costs. Case-Laws Income Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76953