High Court Quashes Reopening of Assessment u/s 148; All Facts Disclosed, Notice Issued Beyond Four Years.

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....Reopening of assessment u/s 148 – assessee disclosed all the material facts in the return which was under scrutiny u/s 143(3) - if the AO had doubt about the validity of the claim in law, during scrutiny the same could have been examined - notice beyond 4 years quashed - HC....