https://www.taxtmi.com/caselaws?id=355955 The court quashed the notice to reopen the assessment beyond four years as the assessee had made full and true disclosures, there was no change of opinion by the Assessing Officer, and the principle of merger applied following the appellate order. The petition was allowed, and the assessment reopening was deemed invalid. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355955 The court quashed the notice to reopen the assessment beyond four years as the assessee had made full and true disclosures, there was no change of opinion by the Assessing Officer, and the principle of merger applied following the appellate order. The petition was allowed, and the assessment reopening was deemed invalid. Case-Laws Income Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355955