https://www.taxtmi.com/caselaws?id=9736 The High Court quashed the notice issued under section 148 of the Income-tax Act, 1961, for reopening assessment for the assessment year 1998-99. The court found the notice to be beyond the limitation period and lacking evidence of failure to disclose material facts, thereby ruling it as barred by limitation and quashing it. The petition was allowed, and no costs were awarded. en-us Mon, 12 Sep 2005 00:00:00 +0530 Tue, 30 Jun 2009 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9736 The High Court quashed the notice issued under section 148 of the Income-tax Act, 1961, for reopening assessment for the assessment year 1998-99. The court found the notice to be beyond the limitation period and lacking evidence of failure to disclose material facts, thereby ruling it as barred by limitation and quashing it. The petition was allowed, and no costs were awarded. Case-Laws Income Tax Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9736