https://www.taxtmi.com/caselaws?id=245986 The Tribunal quashed the re-opened assessments for the years 2002-03 and 2003-04 due to the Assessing Officer's failure to specify the assessee's failure to disclose material facts. However, for the year 2004-05, the re-opening was upheld, and the issue of the claim for deduction under section 10A was remanded to the Assessing Officer for fresh examination following specific principles and guidelines. en-us Fri, 21 Mar 2014 00:00:00 +0530 Sun, 13 Apr 2014 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245986 The Tribunal quashed the re-opened assessments for the years 2002-03 and 2003-04 due to the Assessing Officer's failure to specify the assessee's failure to disclose material facts. However, for the year 2004-05, the re-opening was upheld, and the issue of the claim for deduction under section 10A was remanded to the Assessing Officer for fresh examination following specific principles and guidelines. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245986