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    <title>2019 (1) TMI 122 - BOMBAY HIGH COURT</title>
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    <description>The HC quashed the notice for reopening the assessment issued beyond the four-year period from the assessment year 2011-12, as the Assessing Officer failed to demonstrate any omission by the assessee to fully disclose material facts. The court determined that all grounds for reassessment were based on existing records, not new information. The petition was allowed, and the notice was deemed unjustified.</description>
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      <description>The HC quashed the notice for reopening the assessment issued beyond the four-year period from the assessment year 2011-12, as the Assessing Officer failed to demonstrate any omission by the assessee to fully disclose material facts. The court determined that all grounds for reassessment were based on existing records, not new information. The petition was allowed, and the notice was deemed unjustified.</description>
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