https://www.taxtmi.com/caselaws?id=421568 The court quashed the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-2014, as the petitioner had disclosed all material facts during the original assessment. The court held that reopening the assessment based on alleged escapement of income was not valid when all relevant details were already provided to the Assessing Officer. The petition was allowed, and the notice, along with related orders and assessment proceedings, were set aside with no costs awarded. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421568 The court quashed the notice issued under Section 148 of the Income Tax Act for the Assessment Year 2013-2014, as the petitioner had disclosed all material facts during the original assessment. The court held that reopening the assessment based on alleged escapement of income was not valid when all relevant details were already provided to the Assessing Officer. The petition was allowed, and the notice, along with related orders and assessment proceedings, were set aside with no costs awarded. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421568