https://www.taxtmi.com/caselaws?id=221242 The court upheld the validity of notices issued under section 148 of the Income Tax Act, 1961, and allowed the reopening of assessments due to the petitioner's failure to disclose the primary fact, the licence agreement, during the original assessments. The court dismissed the writ petitions, emphasizing that the reopening was justified based on non-disclosure of essential facts rather than a mere change of opinion. All interim orders were vacated, and no costs were awarded. en-us Thu, 17 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221242 The court upheld the validity of notices issued under section 148 of the Income Tax Act, 1961, and allowed the reopening of assessments due to the petitioner's failure to disclose the primary fact, the licence agreement, during the original assessments. The court dismissed the writ petitions, emphasizing that the reopening was justified based on non-disclosure of essential facts rather than a mere change of opinion. All interim orders were vacated, and no costs were awarded. Case-Laws Income Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221242