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    <title>2014 (7) TMI 140 - BOMBAY HIGH COURT</title>
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    <description>The court allowed the petition, quashing the notice dated 10th January 2005 and the subsequent order rejecting the petitioner&#039;s objections. The court held that the notice did not meet the jurisdictional requirements for reopening the assessment beyond four years, as it was based solely on subsequent judicial decisions and did not indicate any failure by the petitioner to disclose material facts necessary for assessment.</description>
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      <description>The court allowed the petition, quashing the notice dated 10th January 2005 and the subsequent order rejecting the petitioner&#039;s objections. The court held that the notice did not meet the jurisdictional requirements for reopening the assessment beyond four years, as it was based solely on subsequent judicial decisions and did not indicate any failure by the petitioner to disclose material facts necessary for assessment.</description>
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