Reopening not permissible beyond four years if no failure on full disclosure

Brief of the case: In this case reopening u/s 148 was challenged by way of writ on the ground that assessment was reopened after the expiry of four years and reason recorded did not indicate any material which the petitioner has not fully and truly disclosed in the assessment proceedings. Also it was ground of the assessee that there was no application of mind and assessment was reopened on the basis of mere change of mind. It was requested to quash the notice u/s 148. Hon’ble HC after considering the facts and various case relied upon have allowed the writ petition. Facts of the case: AO h...