https://www.taxtmi.com/caselaws?id=252413 The court quashed the notice issued under Section 148 of the Income Tax Act for reopening assessment beyond the four-year period as it lacked specific indication of undisclosed material facts, relying on precedents emphasizing the necessity of such disclosure for valid reopening. The court allowed the writ petition, quashed the notice, and disposed of related proceedings without costs. en-us Fri, 17 Oct 2014 00:00:00 +0530 Thu, 19 Feb 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252413 The court quashed the notice issued under Section 148 of the Income Tax Act for reopening assessment beyond the four-year period as it lacked specific indication of undisclosed material facts, relying on precedents emphasizing the necessity of such disclosure for valid reopening. The court allowed the writ petition, quashed the notice, and disposed of related proceedings without costs. Case-Laws Income Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252413