https://www.taxtmi.com/highlights?id=6989 Reassessment - disclouser of information - A parrot-like repetition of the statutory language without any substance would certainly not amount to satisfying the jurisdictional conditions but if coupled with the context is sufficiently capable of conveying the fact that there was failure on the part of the assessee, that should be sufficient compliance with the requirements of section 148(2) of the Act. - HC en-us Fri, 01 Mar 2013 12:31:48 +0530 Fri, 01 Mar 2013 12:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6989 Reassessment - disclouser of information - A parrot-like repetition of the statutory language without any substance would certainly not amount to satisfying the jurisdictional conditions but if coupled with the context is sufficiently capable of conveying the fact that there was failure on the part of the assessee, that should be sufficient compliance with the requirements of section 148(2) of the Act. - HC Highlights Income Tax Fri, 01 Mar 2013 12:31:48 +0530 https://www.taxtmi.com/highlights?id=6989