https://www.taxtmi.com/caselaws?id=9602 The court quashed the notices for reopening completed assessments beyond four years as the reasons recorded did not demonstrate failure to disclose material facts. The court held that the conditions for reopening were not met, ruling the notices without jurisdiction and allowing the petition while making the rule absolute with no costs awarded. en-us Tue, 16 Aug 2005 00:00:00 +0530 Sat, 27 Jun 2009 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9602 The court quashed the notices for reopening completed assessments beyond four years as the reasons recorded did not demonstrate failure to disclose material facts. The court held that the conditions for reopening were not met, ruling the notices without jurisdiction and allowing the petition while making the rule absolute with no costs awarded. Case-Laws Income Tax Tue, 16 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9602