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    <title>2019 (8) TMI 1336 - BOMBAY HIGH COURT</title>
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    <description>The court held that the Respondents lacked jurisdiction to issue the notice for reopening the assessment and the subsequent order rejecting objections was also without jurisdiction. The court found that there was no failure by the Petitioner to disclose all material facts necessary for the assessment, rendering the reopening invalid. The Rule was made absolute in favor of the Petitioner with no costs awarded.</description>
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      <description>The court held that the Respondents lacked jurisdiction to issue the notice for reopening the assessment and the subsequent order rejecting objections was also without jurisdiction. The court found that there was no failure by the Petitioner to disclose all material facts necessary for the assessment, rendering the reopening invalid. The Rule was made absolute in favor of the Petitioner with no costs awarded.</description>
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