https://www.taxtmi.com/caselaws?id=187481 A notice issued under Section 148 of the Income-tax Act was held time-barred because it was issued after four years despite the assessee's full and complete disclosure. The Tribunal found that the reopening was beyond the limitation period and that the record supported complete disclosure, so the reassessment could not proceed. The High Court found no basis to disturb that conclusion, and the reassessment proceedings were not sustained. en-us Wed, 21 Apr 2010 00:00:00 +0530 Mon, 24 Oct 2016 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187481 A notice issued under Section 148 of the Income-tax Act was held time-barred because it was issued after four years despite the assessee's full and complete disclosure. The Tribunal found that the reopening was beyond the limitation period and that the record supported complete disclosure, so the reassessment could not proceed. The High Court found no basis to disturb that conclusion, and the reassessment proceedings were not sustained. Case-Laws Income Tax Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187481