https://www.taxtmi.com/caselaws?id=426855 The High Court allowed the writ petition, quashing the re-assessment proceedings as the jurisdictional validity was not established. The court emphasized the importance of full disclosure by the assessee and highlighted the need for the Assessing Officer to prove incomplete disclosure before initiating re-assessment beyond the statutory time frame. en-us Tue, 19 Jul 2022 00:00:00 +0530 Fri, 26 Aug 2022 10:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426855 The High Court allowed the writ petition, quashing the re-assessment proceedings as the jurisdictional validity was not established. The court emphasized the importance of full disclosure by the assessee and highlighted the need for the Assessing Officer to prove incomplete disclosure before initiating re-assessment beyond the statutory time frame. Case-Laws Income Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426855