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    <title>2012 (8) TMI 787 - Gujarat High Court</title>
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    <description>The court concluded that the notice for reopening of assessment was invalid as the reasons recorded did not indicate any failure on the part of the assessee to disclose all material facts necessary for assessment. Therefore, the court quashed the notice and allowed the writ petition.</description>
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      <description>The court concluded that the notice for reopening of assessment was invalid as the reasons recorded did not indicate any failure on the part of the assessee to disclose all material facts necessary for assessment. Therefore, the court quashed the notice and allowed the writ petition.</description>
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