https://www.taxtmi.com/caselaws?id=342947 Reopening of assessment beyond four years requires a failure by the assessee to disclose fully and truly all material facts necessary for assessment; where relevant particulars were disclosed and the scrutiny assessment had already examined the claims, the jurisdictional was not met. A completed scrutiny assessment also cannot be reopened on a mere change of opinion when the same issues were specifically queried, replied to, and accepted or disallowed in the original assessment. On these facts, the notice under Section 148 and the reassessment proceedings were quashed. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 16 May 2017 06:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342947 Reopening of assessment beyond four years requires a failure by the assessee to disclose fully and truly all material facts necessary for assessment; where relevant particulars were disclosed and the scrutiny assessment had already examined the claims, the jurisdictional was not met. A completed scrutiny assessment also cannot be reopened on a mere change of opinion when the same issues were specifically queried, replied to, and accepted or disallowed in the original assessment. On these facts, the notice under Section 148 and the reassessment proceedings were quashed. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342947