https://www.taxtmi.com/caselaws?id=226192 The court upheld the Tribunal's decision to quash the reassessment order under Section 147 of the Income Tax Act, finding it was barred by limitation. It was concluded that there was no failure by the assessee to disclose all material facts necessary for assessment. The appeal was dismissed, with no order as to costs. en-us Tue, 19 Mar 2013 00:00:00 +0530 Tue, 02 Jul 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226192 The court upheld the Tribunal's decision to quash the reassessment order under Section 147 of the Income Tax Act, finding it was barred by limitation. It was concluded that there was no failure by the assessee to disclose all material facts necessary for assessment. The appeal was dismissed, with no order as to costs. Case-Laws Income Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226192