https://www.taxtmi.com/caselaws?id=241339 The Tribunal upheld the CIT(A)'s decision to quash the assessment order passed under Section 143(3) read with Section 147, as the reopening of the assessment beyond the four-year period was deemed invalid due to the absence of failure on the part of the assessee to disclose all material facts necessary for assessment. The department's appeal was dismissed, and the order was pronounced on 22nd March 2013. en-us Fri, 22 Mar 2013 00:00:00 +0530 Sat, 21 Dec 2013 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241339 The Tribunal upheld the CIT(A)'s decision to quash the assessment order passed under Section 143(3) read with Section 147, as the reopening of the assessment beyond the four-year period was deemed invalid due to the absence of failure on the part of the assessee to disclose all material facts necessary for assessment. The department's appeal was dismissed, and the order was pronounced on 22nd March 2013. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241339