https://www.taxtmi.com/caselaws?id=213482 The court held that the petitioner had disclosed all relevant facts during the original assessment, indicating no failure on their part to fully disclose material facts. Therefore, the court allowed the petition, quashed the notice seeking to reopen the assessment for the year 2004-05, and made the rule absolute accordingly. en-us Mon, 23 Jan 2012 00:00:00 +0530 Tue, 22 May 2012 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213482 The court held that the petitioner had disclosed all relevant facts during the original assessment, indicating no failure on their part to fully disclose material facts. Therefore, the court allowed the petition, quashed the notice seeking to reopen the assessment for the year 2004-05, and made the rule absolute accordingly. Case-Laws Income Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213482