https://www.taxtmi.com/caselaws?id=9834 The court held that the reopening of the assessment for the assessment year 1981-82 was not justified as there was no failure on the part of the assessee to disclose fully and truly all material facts. The impugned notice dated March 26, 1992, was quashed and set aside. The rule was made absolute with no order as to costs. en-us Tue, 13 Jun 2006 00:00:00 +0530 Wed, 01 Jul 2009 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9834 The court held that the reopening of the assessment for the assessment year 1981-82 was not justified as there was no failure on the part of the assessee to disclose fully and truly all material facts. The impugned notice dated March 26, 1992, was quashed and set aside. The rule was made absolute with no order as to costs. Case-Laws Income Tax Tue, 13 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9834