https://www.taxtmi.com/caselaws?id=220047 The court held that the notice issued under Section 148 beyond four years from the end of the assessment year was without jurisdiction as the petitioner had disclosed all material facts necessary for assessment. The petitioner's disclosure of the Memorandum of Understanding and its impact on financials was deemed sufficient, leading to the court quashing the notice and allowing the writ petition with no costs. en-us Tue, 11 Dec 2012 00:00:00 +0530 Mon, 28 Oct 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220047 The court held that the notice issued under Section 148 beyond four years from the end of the assessment year was without jurisdiction as the petitioner had disclosed all material facts necessary for assessment. The petitioner's disclosure of the Memorandum of Understanding and its impact on financials was deemed sufficient, leading to the court quashing the notice and allowing the writ petition with no costs. Case-Laws Income Tax Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220047