https://www.taxtmi.com/caselaws?id=432677 The court quashed the notice for reopening the assessment for the year 2013-14 under section 148 of the Income Tax Act, 1961, as it found that there was no failure on the petitioner's part to disclose necessary facts for assessment. The court held that the reasons for reopening lacked clarity on undisclosed material facts, leading to the unsustainable nature of the notice. The petition was allowed, and no costs were imposed on the petitioner. en-us Mon, 09 Jan 2023 00:00:00 +0530 Wed, 11 Jan 2023 08:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432677 The court quashed the notice for reopening the assessment for the year 2013-14 under section 148 of the Income Tax Act, 1961, as it found that there was no failure on the petitioner's part to disclose necessary facts for assessment. The court held that the reasons for reopening lacked clarity on undisclosed material facts, leading to the unsustainable nature of the notice. The petition was allowed, and no costs were imposed on the petitioner. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432677