https://www.taxtmi.com/caselaws?id=336553 The High Court of Gujarat quashed the Notice issued under Section 148 of the Income-tax Act, 1961 for reopening the assessment for A.Y 2009-2010, as the condition of failure to disclose true and correct facts necessary for assessment was not met. The court did not delve into the broader issue of whether the activities of the assessee qualified as charitable under Section 2(15) of the Act, focusing solely on the procedural aspect of the reopening. en-us Tue, 13 Dec 2016 00:00:00 +0530 Fri, 23 Dec 2016 11:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336553 The High Court of Gujarat quashed the Notice issued under Section 148 of the Income-tax Act, 1961 for reopening the assessment for A.Y 2009-2010, as the condition of failure to disclose true and correct facts necessary for assessment was not met. The court did not delve into the broader issue of whether the activities of the assessee qualified as charitable under Section 2(15) of the Act, focusing solely on the procedural aspect of the reopening. Case-Laws Income Tax Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336553