https://www.taxtmi.com/caselaws?id=464669 ITAT, Raipur held that reassessment proceedings under s.147 initiated beyond six years are invalid and void ab initio where the department failed to prove nondisclosure of material facts, and relied on frivolous or invalid grounds. In consequence, the reopening beyond the six-year period was quashed and the assessee's appeal was allowed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Sat, 08 Nov 2025 14:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464669 ITAT, Raipur held that reassessment proceedings under s.147 initiated beyond six years are invalid and void ab initio where the department failed to prove nondisclosure of material facts, and relied on frivolous or invalid grounds. In consequence, the reopening beyond the six-year period was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464669