https://www.taxtmi.com/caselaws?id=180882 The Court dismissed the writ petition challenging the notices issued under section 148 of the Income-tax Act, emphasizing the distinction between assessment in the hands of an individual versus a Hindu Undivided Family (HUF). It clarified the legal principles for reopening assessments, highlighting the duty of the assessee to disclose all material facts necessary for assessment. The Court advised the petitioner to participate in reassessment proceedings and utilize appeal and revision mechanisms for redressal, declining to interfere with the notices at that stage. en-us Sun, 22 Nov 1981 00:00:00 +0530 Mon, 10 Oct 2016 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180882 The Court dismissed the writ petition challenging the notices issued under section 148 of the Income-tax Act, emphasizing the distinction between assessment in the hands of an individual versus a Hindu Undivided Family (HUF). It clarified the legal principles for reopening assessments, highlighting the duty of the assessee to disclose all material facts necessary for assessment. The Court advised the petitioner to participate in reassessment proceedings and utilize appeal and revision mechanisms for redressal, declining to interfere with the notices at that stage. Case-Laws Income Tax Sun, 22 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180882