https://www.taxtmi.com/caselaws?id=10014 The HC held the s.148 notice and the Commissioner's approval to reopen assessment invalid. The Commissioner granted approval contemporaneously without verifying whether the assessee failed to make full and true disclosure or whether reopening fell within the four-year limitation; this non-application of mind rendered the approval and consequent notices and reasons recorded unsustainable. The impugned notices and the order justifying reopening were quashed and set aside. en-us Fri, 28 Oct 2005 00:00:00 +0530 Fri, 19 Sep 2025 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10014 The HC held the s.148 notice and the Commissioner's approval to reopen assessment invalid. The Commissioner granted approval contemporaneously without verifying whether the assessee failed to make full and true disclosure or whether reopening fell within the four-year limitation; this non-application of mind rendered the approval and consequent notices and reasons recorded unsustainable. The impugned notices and the order justifying reopening were quashed and set aside. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10014