https://www.taxtmi.com/caselaws?id=117040 The court quashed the Assessing Officer's order under section 147, ruling that the re-opening of assessment beyond four years from the relevant assessment year was time-barred. The appellant had disclosed all material facts in the original assessment, precluding any failure to provide necessary information for assessment. Consequently, the original assessment order dated 2-3-1994 was reinstated. en-us Fri, 04 Apr 2003 00:00:00 +0530 Tue, 19 Jun 2012 17:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117040 The court quashed the Assessing Officer's order under section 147, ruling that the re-opening of assessment beyond four years from the relevant assessment year was time-barred. The appellant had disclosed all material facts in the original assessment, precluding any failure to provide necessary information for assessment. Consequently, the original assessment order dated 2-3-1994 was reinstated. Case-Laws Income Tax Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117040