https://www.taxtmi.com/highlights?id=20723 Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to section 147, but the Assessing Officer has to ascribe specifically, what is the failure on the part of the assessee. - AT en-us Fri, 21 Nov 2014 13:18:02 +0530 Fri, 21 Nov 2014 13:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20723 Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to section 147, but the Assessing Officer has to ascribe specifically, what is the failure on the part of the assessee. - AT Highlights Income Tax Fri, 21 Nov 2014 13:18:02 +0530 https://www.taxtmi.com/highlights?id=20723