https://www.taxtmi.com/caselaws?id=233742 The court held that the petitioner had made full and true disclosures during the original assessment, and there was no failure to disclose material facts. Consequently, the reopening of the assessment beyond the four-year period was not permissible. The court quashed the impugned notice dated 7.3.2012, allowing the petition and disposing of the case accordingly. en-us Tue, 05 Mar 2013 00:00:00 +0530 Tue, 02 Jul 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233742 The court held that the petitioner had made full and true disclosures during the original assessment, and there was no failure to disclose material facts. Consequently, the reopening of the assessment beyond the four-year period was not permissible. The court quashed the impugned notice dated 7.3.2012, allowing the petition and disposing of the case accordingly. Case-Laws Income Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233742