https://www.taxtmi.com/caselaws?id=207757 The court found that the jurisdictional pre-conditions for re-opening the assessment under Section 148 of the Income Tax Act were not met. The petitioner had fully disclosed all material facts during the original assessment, and the Assessing Officer had already considered the issues raised. As a result, the court allowed the writ petition, quashing the re-assessment notice and order. No costs were awarded. en-us Thu, 08 Dec 2011 00:00:00 +0530 Tue, 03 Apr 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207757 The court found that the jurisdictional pre-conditions for re-opening the assessment under Section 148 of the Income Tax Act were not met. The petitioner had fully disclosed all material facts during the original assessment, and the Assessing Officer had already considered the issues raised. As a result, the court allowed the writ petition, quashing the re-assessment notice and order. No costs were awarded. Case-Laws Income Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207757