https://www.taxtmi.com/caselaws?id=210161 The court allowed the writ petition, quashing the impugned order and notice. The reassessment proceedings were set aside due to lack of jurisdiction, as there was no failure to disclose material facts and the initiation was based on a change of opinion. Legal precedents emphasizing full disclosure of primary facts supported the decision. en-us Tue, 31 May 2011 00:00:00 +0530 Mon, 26 Nov 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210161 The court allowed the writ petition, quashing the impugned order and notice. The reassessment proceedings were set aside due to lack of jurisdiction, as there was no failure to disclose material facts and the initiation was based on a change of opinion. Legal precedents emphasizing full disclosure of primary facts supported the decision. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210161