https://www.taxtmi.com/caselaws?id=252734 The court quashed the notice of reopening assessment for the year 1999-2000 under section 148 of the Income-tax Act, as it was issued beyond the prescribed four-year period and the assessee had fully disclosed all material facts regarding the deduction under section 35D. The court emphasized that the Assessing Officer could have scrutinized the claim during the specified period and concluded that there was no failure on the part of the assessee to disclose necessary information, leading to the petition being allowed. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 03 Nov 2014 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252734 The court quashed the notice of reopening assessment for the year 1999-2000 under section 148 of the Income-tax Act, as it was issued beyond the prescribed four-year period and the assessee had fully disclosed all material facts regarding the deduction under section 35D. The court emphasized that the Assessing Officer could have scrutinized the claim during the specified period and concluded that there was no failure on the part of the assessee to disclose necessary information, leading to the petition being allowed. Case-Laws Income Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252734