https://www.taxtmi.com/caselaws?id=262497 The Tribunal upheld the CIT(A)'s decision, concluding that the reopening of the assessment under Section 147 was not justified as the notice under Section 148 was issued beyond the permissible period without any failure on the part of the assessee to disclose fully and truly all material facts. The appeal of the revenue was dismissed. en-us Fri, 07 Aug 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262497 The Tribunal upheld the CIT(A)'s decision, concluding that the reopening of the assessment under Section 147 was not justified as the notice under Section 148 was issued beyond the permissible period without any failure on the part of the assessee to disclose fully and truly all material facts. The appeal of the revenue was dismissed. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262497