https://www.taxtmi.com/caselaws?id=179973 The court quashed the notice for reopening and subsequent assessment order as the petitioner had disclosed all necessary facts for assessment. The court emphasized the importance of full disclosure of material facts by the assessee for assessment purposes and the limitations on reopening assessments beyond the prescribed period without evidence of non-disclosure. The petitioner, a works contractor, was entitled to deduction under Section 80IB(10) based on previous assessment details and rulings in similar cases. en-us Tue, 27 Dec 2011 00:00:00 +0530 Mon, 14 Mar 2016 14:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179973 The court quashed the notice for reopening and subsequent assessment order as the petitioner had disclosed all necessary facts for assessment. The court emphasized the importance of full disclosure of material facts by the assessee for assessment purposes and the limitations on reopening assessments beyond the prescribed period without evidence of non-disclosure. The petitioner, a works contractor, was entitled to deduction under Section 80IB(10) based on previous assessment details and rulings in similar cases. Case-Laws Income Tax Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179973