https://www.taxtmi.com/caselaws?id=329838 The court quashed the notices for reopening assessments for the years 2008-09 and 2009-10, finding no failure by the assessee to disclose all material facts. It was determined that the issues raised had already been examined during the original assessment, rendering the reopening invalid. The court emphasized the duty of the assessee to disclose primary facts and concluded that the Assessing Officer had effectively accepted the objections raised by the assessee, leading to the invalidation of the reopening notices. en-us Mon, 04 Jul 2016 00:00:00 +0530 Mon, 11 Jul 2016 09:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329838 The court quashed the notices for reopening assessments for the years 2008-09 and 2009-10, finding no failure by the assessee to disclose all material facts. It was determined that the issues raised had already been examined during the original assessment, rendering the reopening invalid. The court emphasized the duty of the assessee to disclose primary facts and concluded that the Assessing Officer had effectively accepted the objections raised by the assessee, leading to the invalidation of the reopening notices. Case-Laws Income Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329838