https://www.taxtmi.com/caselaws?id=441460 The Tribunal quashed the reopening of the assessment as it was beyond four years and there was no failure on the part of the assessee to disclose fully and truly all material facts. Consequently, the appeal filed by the assessee was allowed, and the reassessment was deemed invalid. The Tribunal did not adjudicate the issues on merits due to the quashing of the reassessment. en-us Fri, 14 Jul 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441460 The Tribunal quashed the reopening of the assessment as it was beyond four years and there was no failure on the part of the assessee to disclose fully and truly all material facts. Consequently, the appeal filed by the assessee was allowed, and the reassessment was deemed invalid. The Tribunal did not adjudicate the issues on merits due to the quashing of the reassessment. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441460