https://www.taxtmi.com/caselaws?id=208775 The court held that the Assessing Officer exceeded jurisdiction by attempting to re-open an assessment beyond four years from the end of the Assessment Year under Section 148 of the Income Tax Act, 1961. The reasons provided did not show a failure by the Assessee to disclose all material facts necessary for assessment, and the matters were already subject to an appeal. Therefore, the court set aside the notice issued by the Assessing Officer on 30 March 2010. en-us Wed, 09 Nov 2011 00:00:00 +0530 Mon, 16 Jan 2012 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208775 The court held that the Assessing Officer exceeded jurisdiction by attempting to re-open an assessment beyond four years from the end of the Assessment Year under Section 148 of the Income Tax Act, 1961. The reasons provided did not show a failure by the Assessee to disclose all material facts necessary for assessment, and the matters were already subject to an appeal. Therefore, the court set aside the notice issued by the Assessing Officer on 30 March 2010. Case-Laws Income Tax Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208775