https://www.taxtmi.com/caselaws?id=421861 Reassessment notice issued beyond four years could not be sustained where the Assessing Officer had, during scrutiny assessment under Section 143(3), specifically called for details of the unsecured loan and the assessee had furnished them before the assessment order was passed. On those facts, there was no suppression or failure to disclose true and correct particulars. The quashing of the reassessment proceedings and the notice under Section 148 was upheld. en-us Mon, 14 Feb 2022 00:00:00 +0530 Thu, 11 Jun 2026 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421861 Reassessment notice issued beyond four years could not be sustained where the Assessing Officer had, during scrutiny assessment under Section 143(3), specifically called for details of the unsecured loan and the assessee had furnished them before the assessment order was passed. On those facts, there was no suppression or failure to disclose true and correct particulars. The quashing of the reassessment proceedings and the notice under Section 148 was upheld. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421861