https://www.taxtmi.com/caselaws?id=119414 The tribunal quashed the reassessment proceedings as invalid, ruling that there was no failure on the part of the assessee to disclose all material facts. Consequently, the tribunal did not delve into the merits of the disallowed commission paid to M/s. Hallmark Health Care Ltd. or the charging of interest under Section 234D. The appeal by the assessee was allowed. en-us Thu, 31 May 2007 00:00:00 +0530 Tue, 10 Jul 2012 18:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119414 The tribunal quashed the reassessment proceedings as invalid, ruling that there was no failure on the part of the assessee to disclose all material facts. Consequently, the tribunal did not delve into the merits of the disallowed commission paid to M/s. Hallmark Health Care Ltd. or the charging of interest under Section 234D. The appeal by the assessee was allowed. Case-Laws Income Tax Thu, 31 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119414