Court Quashes Section 147 Reassessment Notice Issued After Four Years Due to Lack of Non-Disclosure Evidence by Taxpayer.

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....Reopening of assessment u/s 147 - The notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but since the revenue has failed to show non-disclosure of facts the notice having been issued after a period of 4 years is required to be quashed.....