https://www.taxtmi.com/caselaws?id=182885 The court held that reassessment after the expiry of four years was not permissible if there was no omission of material in the return. As there was no failure to disclose material, the notice for reassessment was deemed without jurisdiction, rendering the assessment order also without jurisdiction. The petition was allowed, and the impugned notice and order of reassessment were quashed. en-us Fri, 12 Dec 2008 00:00:00 +0530 Sat, 21 May 2016 17:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182885 The court held that reassessment after the expiry of four years was not permissible if there was no omission of material in the return. As there was no failure to disclose material, the notice for reassessment was deemed without jurisdiction, rendering the assessment order also without jurisdiction. The petition was allowed, and the impugned notice and order of reassessment were quashed. Case-Laws Income Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182885