https://www.taxtmi.com/caselaws?id=247298 The High Court of Gujarat held that the notice under section 148 for reopening the assessment for the Assessment Year 2006-07 was not valid. The Court emphasized the necessity of the assessee to fully disclose all material facts for assessment. As the petitioner had already provided all necessary information during the original assessment, the notice issued beyond the four-year period was unsustainable. Consequently, the Court ruled in favor of the petitioner, quashing the notice and subsequent proceedings. en-us Tue, 11 Feb 2014 00:00:00 +0530 Sat, 07 Jun 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247298 The High Court of Gujarat held that the notice under section 148 for reopening the assessment for the Assessment Year 2006-07 was not valid. The Court emphasized the necessity of the assessee to fully disclose all material facts for assessment. As the petitioner had already provided all necessary information during the original assessment, the notice issued beyond the four-year period was unsustainable. Consequently, the Court ruled in favor of the petitioner, quashing the notice and subsequent proceedings. Case-Laws Income Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247298