https://www.taxtmi.com/caselaws?id=182737 Service of an income-tax notice was treated as valid where it was served on the assessee's authorised munim, with the Tribunal finding that the notice had also reached the manager and adult family members; a belated objection raised only at the appellate stage did not invalidate service. Reassessment under section 34(1)(a) of the Income-tax Act, 1922 was also upheld because the assessee had not made a full and true disclosure of all primary facts, including facts relating to three cash credits. Mere entries in the books were not enough to satisfy the statutory disclosure requirement, so the reassessment proceedings were held valid. en-us Thu, 25 Aug 1966 00:00:00 +0530 Wed, 18 May 2016 17:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182737 Service of an income-tax notice was treated as valid where it was served on the assessee's authorised munim, with the Tribunal finding that the notice had also reached the manager and adult family members; a belated objection raised only at the appellate stage did not invalidate service. Reassessment under section 34(1)(a) of the Income-tax Act, 1922 was also upheld because the assessee had not made a full and true disclosure of all primary facts, including facts relating to three cash credits. Mere entries in the books were not enough to satisfy the statutory disclosure requirement, so the reassessment proceedings were held valid. Case-Laws Income Tax Thu, 25 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182737