https://www.taxtmi.com/caselaws?id=327496 Reassessment under the Income-tax Act is unavailable where the assessee has fully and truly disclosed all primary facts material to the deduction claim at the original scrutiny assessment. Here, the technical knowhow agreement, remittance permission, remittance details and deduction computation were already before the Assessing Officer; any excessive allowance therefore flowed from the Assessing Officer's omission or oversight, not from suppression by the assessee. On that basis, the reopening could not be sustained and the notice under Section 148, together with the reopening order, was set aside in favour of the assessee. en-us Thu, 05 May 2016 00:00:00 +0530 Thu, 12 May 2016 01:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327496 Reassessment under the Income-tax Act is unavailable where the assessee has fully and truly disclosed all primary facts material to the deduction claim at the original scrutiny assessment. Here, the technical knowhow agreement, remittance permission, remittance details and deduction computation were already before the Assessing Officer; any excessive allowance therefore flowed from the Assessing Officer's omission or oversight, not from suppression by the assessee. On that basis, the reopening could not be sustained and the notice under Section 148, together with the reopening order, was set aside in favour of the assessee. Case-Laws Income Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327496