https://www.taxtmi.com/caselaws?id=376111 The court quashed the notice for reopening the assessment, emphasizing that it lacked procedural validity as the petitioner had made true and full disclosures during the original assessment. The court held that the Assessing Officer's scrutiny in subsequent years, without new material indicating non-disclosure by the assessee, did not justify reopening the assessment beyond four years. The petition was allowed, and the court disposed of the matter accordingly. en-us Mon, 25 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376111 The court quashed the notice for reopening the assessment, emphasizing that it lacked procedural validity as the petitioner had made true and full disclosures during the original assessment. The court held that the Assessing Officer's scrutiny in subsequent years, without new material indicating non-disclosure by the assessee, did not justify reopening the assessment beyond four years. The petition was allowed, and the court disposed of the matter accordingly. Case-Laws Income Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376111