https://www.taxtmi.com/caselaws?id=329031 The court held that the Assessing Officer lacked authority to reopen the assessments as the issues were already scrutinized during the original assessment. Notices for reassessment issued beyond four years lacked evidence of the assessee's failure to disclose material facts. Consequently, all petitions were allowed, and the reassessment notices were quashed. en-us Wed, 08 Jun 2016 00:00:00 +0530 Tue, 21 Jun 2016 11:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329031 The court held that the Assessing Officer lacked authority to reopen the assessments as the issues were already scrutinized during the original assessment. Notices for reassessment issued beyond four years lacked evidence of the assessee's failure to disclose material facts. Consequently, all petitions were allowed, and the reassessment notices were quashed. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329031