https://www.taxtmi.com/caselaws?id=416111 The Tribunal quashed the reassessment proceedings for both assessment years as the notices under section 148 and consequential assessment orders were deemed invalid due to the expiration of the four-year period and the absence of any failure on the assessee's part to disclose all material facts necessary for assessment. The appeals were allowed, and the reassessment proceedings were declared invalid in the Open Court on 09 December 2021. en-us Thu, 09 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416111 The Tribunal quashed the reassessment proceedings for both assessment years as the notices under section 148 and consequential assessment orders were deemed invalid due to the expiration of the four-year period and the absence of any failure on the assessee's part to disclose all material facts necessary for assessment. The appeals were allowed, and the reassessment proceedings were declared invalid in the Open Court on 09 December 2021. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416111