https://www.taxtmi.com/caselaws?id=61738 The appeals by the assessees (IT Appeal Nos. 588 and 589) were allowed, and the appeals by the department (IT Appeal Nos. 37, 38, and 39) were dismissed. The reassessments could not be sustained as the assessees had disclosed all material particulars at the time of the original assessment, and the period for completing the reassessment under section 147(b) had expired. en-us Sat, 22 Oct 1983 00:00:00 +0530 Fri, 14 Jan 2011 16:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61738 The appeals by the assessees (IT Appeal Nos. 588 and 589) were allowed, and the appeals by the department (IT Appeal Nos. 37, 38, and 39) were dismissed. The reassessments could not be sustained as the assessees had disclosed all material particulars at the time of the original assessment, and the period for completing the reassessment under section 147(b) had expired. Case-Laws Income Tax Sat, 22 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61738