https://www.taxtmi.com/caselaws?id=70175 Reassessment under section 147(a) of the Income-tax Act was held unsustainable where the Department already possessed the material showing house remodelling expenditure before the original assessment was completed. The assessee was not required to make a separate disclosure of such investment particulars when the return form did not call for them, and there was no failure to disclose primary facts truly and fully. On that basis, reopening for alleged non-disclosure of house remodelling expenditure was invalid. en-us Mon, 30 Apr 1979 00:00:00 +0530 Thu, 14 Apr 2011 17:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70175 Reassessment under section 147(a) of the Income-tax Act was held unsustainable where the Department already possessed the material showing house remodelling expenditure before the original assessment was completed. The assessee was not required to make a separate disclosure of such investment particulars when the return form did not call for them, and there was no failure to disclose primary facts truly and fully. On that basis, reopening for alleged non-disclosure of house remodelling expenditure was invalid. Case-Laws Income Tax Mon, 30 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70175