https://www.taxtmi.com/caselaws?id=403607 The Tribunal deemed the notice issued under section 148 for reopening the assessment beyond 4 years invalid as no new material supported the reopening, and there was no failure on the assessee's part to disclose all material facts. Consequently, the appeal was allowed, the assessment order was set aside, and the additions made were deleted due to the failure to meet the statutory requirements for reopening the assessment. en-us Mon, 01 Feb 2021 00:00:00 +0530 Mon, 17 May 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403607 The Tribunal deemed the notice issued under section 148 for reopening the assessment beyond 4 years invalid as no new material supported the reopening, and there was no failure on the assessee's part to disclose all material facts. Consequently, the appeal was allowed, the assessment order was set aside, and the additions made were deleted due to the failure to meet the statutory requirements for reopening the assessment. Case-Laws Income Tax Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403607