https://www.taxtmi.com/caselaws?id=374180 The court quashed the notice for reopening the assessment, stating that there was no failure on the part of the petitioner to disclose material facts. The court emphasized the importance of the assessee disclosing primary facts but not the inferences drawn from them. The assessment was found to be reopened based on erroneous or already available information, leading to the petition being disposed of accordingly. en-us Thu, 17 Jan 2019 00:00:00 +0530 Tue, 19 Nov 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374180 The court quashed the notice for reopening the assessment, stating that there was no failure on the part of the petitioner to disclose material facts. The court emphasized the importance of the assessee disclosing primary facts but not the inferences drawn from them. The assessment was found to be reopened based on erroneous or already available information, leading to the petition being disposed of accordingly. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374180