https://www.taxtmi.com/caselaws?id=235378 The court quashed the notice for reopening the assessment for the assessment year 2006-07 due to non-deduction of TDS on pre-paid mobile sim cards, recharge vouchers, and roaming charges. The court found that the petitioner had disclosed all material facts during the original assessment, and there was no failure to disclose true and full facts. Additionally, the court held that reopening based on a retrospective amendment to the Income-tax Act was not valid beyond four years. Consequently, the court allowed the petition, ruling in favor of the petitioner. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 22 Jul 2013 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235378 The court quashed the notice for reopening the assessment for the assessment year 2006-07 due to non-deduction of TDS on pre-paid mobile sim cards, recharge vouchers, and roaming charges. The court found that the petitioner had disclosed all material facts during the original assessment, and there was no failure to disclose true and full facts. Additionally, the court held that reopening based on a retrospective amendment to the Income-tax Act was not valid beyond four years. Consequently, the court allowed the petition, ruling in favor of the petitioner. Case-Laws Income Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235378