https://www.taxtmi.com/caselaws?id=188332 The High Court dismissed the appeals challenging the judgment and order dated 31st July, 2013, which upheld the CIT (A)'s reversal of orders under Section 147 of the Income Tax Act for assessment years 1999-2000, 2001-02, and 2002-03. The Court found that the Revenue failed to provide evidence supporting the initiation of proceedings based on the assessee's failure to disclose necessary facts, leading to the conclusion that no substantial legal question was raised. The appeals were not admitted, and the Tribunal's decision upholding the CIT (A)'s orders for the relevant assessment years was affirmed. en-us Fri, 04 Apr 2014 00:00:00 +0530 Fri, 25 Nov 2016 18:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188332 The High Court dismissed the appeals challenging the judgment and order dated 31st July, 2013, which upheld the CIT (A)'s reversal of orders under Section 147 of the Income Tax Act for assessment years 1999-2000, 2001-02, and 2002-03. The Court found that the Revenue failed to provide evidence supporting the initiation of proceedings based on the assessee's failure to disclose necessary facts, leading to the conclusion that no substantial legal question was raised. The appeals were not admitted, and the Tribunal's decision upholding the CIT (A)'s orders for the relevant assessment years was affirmed. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188332