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2013 (2) TMI 20 - HC - Income TaxReopening of assessment - disallowance u/s 80-IC could not be made as the conditions as laid down in that section are not fulfilled - Held that:- Notice issued for reopening of assessment is bad in law in this case as the impugned reasons behind the notice dated 28.03.2012 issued after four years from the end of the relevant assessment year as it does not even carry a whisper that there has been a failure on the part of the assessee to fully and truly disclose all material facts necessary for the assessment. Even the order rejecting the objections does not indicate as to what material fact has not been disclosed by the assessee - writ petition allowed - in favour of assessee.
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