https://www.taxtmi.com/caselaws?id=374114 The High Court ruled in favor of the petitioner, setting aside the notice seeking to reopen the assessment for Assessment Year 2011-12. The court found that the petitioner had made full disclosure during the regular assessment proceedings, and the notice was issued beyond the prescribed time limit without relying on fresh material, rendering it invalid under the law. The court concluded that there was no justification for reopening the assessment, leading to the writ petition being allowed with no costs awarded. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374114 The High Court ruled in favor of the petitioner, setting aside the notice seeking to reopen the assessment for Assessment Year 2011-12. The court found that the petitioner had made full disclosure during the regular assessment proceedings, and the notice was issued beyond the prescribed time limit without relying on fresh material, rendering it invalid under the law. The court concluded that there was no justification for reopening the assessment, leading to the writ petition being allowed with no costs awarded. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374114