https://www.taxtmi.com/caselaws?id=189237 Reassessment under the Income-tax Act could not be sustained where the assessee had disclosed all primary and material facts during the original assessment. On the record, the assessee had placed all relevant materials before the assessing officer, so there was no failure to disclose facts necessary for assessment. In that situation, the statutory basis for reopening was absent, and the reassessment proceedings were held unsustainable in favour of the assessee. en-us Tue, 04 Feb 1997 00:00:00 +0530 Mon, 02 Jan 2017 17:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189237 Reassessment under the Income-tax Act could not be sustained where the assessee had disclosed all primary and material facts during the original assessment. On the record, the assessee had placed all relevant materials before the assessing officer, so there was no failure to disclose facts necessary for assessment. In that situation, the statutory basis for reopening was absent, and the reassessment proceedings were held unsustainable in favour of the assessee. Case-Laws Income Tax Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189237