https://www.taxtmi.com/caselaws?id=444347 SC dismissed special leave petitions challenging reopening of assessment under s.147 where HC had found that full material facts concerning advertisement and sales-promotion disallowances were placed before the AO during regular assessment and an order under s.143(3) had been passed. The SC upheld the HC's finding and rejected the challenge to the post-four-year notice, concluding there was no merit in the petitions. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 15 Oct 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444347 SC dismissed special leave petitions challenging reopening of assessment under s.147 where HC had found that full material facts concerning advertisement and sales-promotion disallowances were placed before the AO during regular assessment and an order under s.143(3) had been passed. The SC upheld the HC's finding and rejected the challenge to the post-four-year notice, concluding there was no merit in the petitions. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444347