https://www.taxtmi.com/caselaws?id=213787 The court found the re-opening of the assessment under Section 147 of the Income Tax Act, 1961, to be invalid and illegal. The notice issued under Section 148 of the Act was deemed arbitrary and void as it did not establish the petitioner's failure to disclose material facts fully and truly. Consequently, the court quashed the notice and related proceedings, allowing the writ petition and closing the connected miscellaneous petition. en-us Fri, 27 Apr 2012 00:00:00 +0530 Tue, 05 Jun 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213787 The court found the re-opening of the assessment under Section 147 of the Income Tax Act, 1961, to be invalid and illegal. The notice issued under Section 148 of the Act was deemed arbitrary and void as it did not establish the petitioner's failure to disclose material facts fully and truly. Consequently, the court quashed the notice and related proceedings, allowing the writ petition and closing the connected miscellaneous petition. Case-Laws Income Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213787