https://www.taxtmi.com/caselaws?id=9929 The Tribunal found that the reassessment notices issued under section 148 for the assessment years 1992-93 and 1993-94 were time-barred and without jurisdiction as they were issued beyond the four-year limitation period. The assessee-company had fully disclosed all material facts necessary for the assessments, meeting its legal obligations. Therefore, the reassessments were set aside, and the appeals were dismissed in favor of the assessee. en-us Tue, 14 Mar 2006 00:00:00 +0530 Fri, 03 Jul 2009 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9929 The Tribunal found that the reassessment notices issued under section 148 for the assessment years 1992-93 and 1993-94 were time-barred and without jurisdiction as they were issued beyond the four-year limitation period. The assessee-company had fully disclosed all material facts necessary for the assessments, meeting its legal obligations. Therefore, the reassessments were set aside, and the appeals were dismissed in favor of the assessee. Case-Laws Income Tax Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9929