https://www.taxtmi.com/caselaws?id=327037 The Court quashed the notice issued under Section 148 to reopen the assessments for AYs 1992-93 and 1993-94, citing the failure to fulfill the essential conditions for such reopening. The judgment emphasized the importance of disclosing material particulars and the procedural requirements for revisiting assessments beyond the prescribed timeframe. en-us Wed, 27 Apr 2016 00:00:00 +0530 Sun, 01 May 2016 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327037 The Court quashed the notice issued under Section 148 to reopen the assessments for AYs 1992-93 and 1993-94, citing the failure to fulfill the essential conditions for such reopening. The judgment emphasized the importance of disclosing material particulars and the procedural requirements for revisiting assessments beyond the prescribed timeframe. Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327037