https://www.taxtmi.com/caselaws?id=371217 The High Court upheld the Tribunal's decision to quash the reopening of assessment for Assessment Year 2001-02 under Section 260A of the Income Tax Act, 1961. The Court found that the assessee had fully disclosed all material facts during the scrutiny proceedings, and the notice for reopening was issued beyond the prescribed period of four years. As there was no failure on the part of the assessee to disclose necessary facts, the Court dismissed the appeal, concluding that there was no substantial question of law involved. en-us Sat, 24 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371217 The High Court upheld the Tribunal's decision to quash the reopening of assessment for Assessment Year 2001-02 under Section 260A of the Income Tax Act, 1961. The Court found that the assessee had fully disclosed all material facts during the scrutiny proceedings, and the notice for reopening was issued beyond the prescribed period of four years. As there was no failure on the part of the assessee to disclose necessary facts, the Court dismissed the appeal, concluding that there was no substantial question of law involved. Case-Laws Income Tax Sat, 24 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371217