The petitioner, Crystal Pride Developers, a partnership firm engaged in real estate development, filed its original return for AY 2014-15, declaring a loss of Rs. 5,53,822/ which was  assessed by the AO. .However, on 27.03.2021, beyond the four-year limitation period, the AO issued a notice under Section 148 for reopening the assessment, alleging that Rs. 7.64 crores had escaped taxation. The petitioner contended that the reopening was bad in law as it was beyond four years and based on a mere change of opinion, as the issue of partner withdrawals and interest-free loans had already been examined in the original assessment. Additionally, the reopening was triggered by an internal audit objection, which is impermissible. On writ the Court relied on Teerth Developers v. ACIT 2024 SCC OnLine Bom 3621 , CIT v.  Kelvinator India Ltd [2010]320ITR561(SC) ,   KSS Petron Pvt. Ltd v. ACIT 2016SCCOnline Bom13550 and GKN Driveshafts (India) Ltd v. ITO 20031SCC72   to hold that reassessment beyond four years requires a failure to disclose material facts, which was absent in this case. Further, the court noted that the AO failed to dispose of the petitioner’s objections separately before passing the reassessment order, violating the principles of natural justice and GKN Driveshafts (India) Ltd. Consequently, the reassessment notice  were quashed as being without jurisdiction. ( WP(L) No. 12546/2022, dt. 27.02.2025) (AY .2014-15)