https://www.taxtmi.com/caselaws?id=270995 The court quashed the notice for reopening of assessment as it was found that the return was filed and the salary income was disclosed, rendering the reasons provided by the Assessing Officer invalid. The court emphasized that the validity of the notice must be based on the recorded reasons and not extraneous material. Since the ground for reopening disappeared and there was full disclosure of income, the court ruled in favor of the petitioner, allowing the petition and disposing of the matter accordingly. en-us Mon, 11 Jan 2016 00:00:00 +0530 Fri, 22 Jan 2016 09:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270995 The court quashed the notice for reopening of assessment as it was found that the return was filed and the salary income was disclosed, rendering the reasons provided by the Assessing Officer invalid. The court emphasized that the validity of the notice must be based on the recorded reasons and not extraneous material. Since the ground for reopening disappeared and there was full disclosure of income, the court ruled in favor of the petitioner, allowing the petition and disposing of the matter accordingly. Case-Laws Income Tax Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270995