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2017 (7) TMI 140 - HC - Income TaxReopening of assessment - Held that:- Tribunal conclusively held that there was no failure on part of the assessee to disclose truly and fully all material facts necessary for the assessment and that, therefore, notice for reopening of the assessment could not have been issued beyond a period of four years from the end of relevant assessment year. As perused the reasons recorded by the Assessing Officer for issuing the notice for reopening. We do not find any grounds suggesting that even according to the Assessing Officer the income chargeable to tax has escaped the assessment on account of failure on the part of the assessee to disclose truly and fully all material facts. That being the position, we see no error in the judgement of the Tribunal. No question of law
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