https://www.taxtmi.com/caselaws?id=237857 The Tribunal upheld the CIT (Appeals) decision, determining that the assessee had disclosed all material facts during the original assessment, making the reopening of the assessment under Section 147 unwarranted. The appeal by the revenue regarding the disclosure of material facts for Assessment Year 1995-96 was dismissed, with no order as to costs. en-us Wed, 20 Feb 2013 00:00:00 +0530 Mon, 07 Oct 2013 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237857 The Tribunal upheld the CIT (Appeals) decision, determining that the assessee had disclosed all material facts during the original assessment, making the reopening of the assessment under Section 147 unwarranted. The appeal by the revenue regarding the disclosure of material facts for Assessment Year 1995-96 was dismissed, with no order as to costs. Case-Laws Income Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237857