https://www.taxtmi.com/caselaws?id=71698 The ITAT ruled in favor of the assessee, quashing the reassessment under section 147(a) and disallowing the addition of Rs. 65,000 under section 41(1) based on the disclosure of primary facts during the original assessment proceedings. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 26 Apr 2011 16:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71698 The ITAT ruled in favor of the assessee, quashing the reassessment under section 147(a) and disallowing the addition of Rs. 65,000 under section 41(1) based on the disclosure of primary facts during the original assessment proceedings. Case-Laws Income Tax Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71698