https://www.taxtmi.com/highlights?id=46128 Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid en-us Fri, 26 Apr 2019 08:27:33 +0530 Fri, 26 Apr 2019 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46128 Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid Highlights Income Tax Fri, 26 Apr 2019 08:27:33 +0530 https://www.taxtmi.com/highlights?id=46128