https://www.taxtmi.com/caselaws?id=368412 The court upheld the reopening of assessment beyond four years, finding that the notice issued was within the prescribed period. It was determined that there was a failure to disclose material facts fully and truly, justifying the reopening. The court rejected the argument of a change of opinion, stating that the income in question was never reflected in the original return. Ultimately, the court dismissed the writ petition, advising the petitioner to provide the necessary details for completing the assessment. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368412 The court upheld the reopening of assessment beyond four years, finding that the notice issued was within the prescribed period. It was determined that there was a failure to disclose material facts fully and truly, justifying the reopening. The court rejected the argument of a change of opinion, stating that the income in question was never reflected in the original return. Ultimately, the court dismissed the writ petition, advising the petitioner to provide the necessary details for completing the assessment. Case-Laws Income Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368412