https://www.taxtmi.com/caselaws?id=247008 The Tribunal held that the reopening of assessment beyond the four-year limit under Section 147 was impermissible as the assessee had disclosed all material facts necessary for assessment. Consequently, both the notice under Section 148 and the subsequent assessment order were quashed. The appeal was allowed, restoring the original assessment order dated 28th December 2006. Other grounds raised by the assessee were not adjudicated upon. en-us Thu, 17 Apr 2014 00:00:00 +0530 Tue, 29 Apr 2014 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247008 The Tribunal held that the reopening of assessment beyond the four-year limit under Section 147 was impermissible as the assessee had disclosed all material facts necessary for assessment. Consequently, both the notice under Section 148 and the subsequent assessment order were quashed. The appeal was allowed, restoring the original assessment order dated 28th December 2006. Other grounds raised by the assessee were not adjudicated upon. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247008