https://www.taxtmi.com/caselaws?id=377105 The court held that the reassessment notice issued beyond the permissible period was invalid as no new material facts were presented. The grounds for reopening the assessment had already been examined during the original assessment. Consequently, the court quashed the notice, allowing and disposing of the petition. en-us Fri, 08 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377105 The court held that the reassessment notice issued beyond the permissible period was invalid as no new material facts were presented. The grounds for reopening the assessment had already been examined during the original assessment. Consequently, the court quashed the notice, allowing and disposing of the petition. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377105