https://www.taxtmi.com/caselaws?id=205235 The Tribunal held that the reopening of completed assessments for AYs 1997-98 and 1998-99 was unjustified as there was no allegation of the assessee failing to disclose all material facts necessary for assessment. The Tribunal emphasized that the reassessment notices issued after four years were defective and void ab initio. Consequently, the reopening of assessments was canceled, and the assessee's appeals were allowed. en-us Fri, 11 Mar 2011 00:00:00 +0530 Wed, 06 Jul 2011 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205235 The Tribunal held that the reopening of completed assessments for AYs 1997-98 and 1998-99 was unjustified as there was no allegation of the assessee failing to disclose all material facts necessary for assessment. The Tribunal emphasized that the reassessment notices issued after four years were defective and void ab initio. Consequently, the reopening of assessments was canceled, and the assessee's appeals were allowed. Case-Laws Income Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205235