https://www.taxtmi.com/caselaws?id=6622 The court allowed the petition, quashed the notices under sections 147(1) and 142 of the Income-tax Act, 1961 for the assessment year 1958-59, and directed the issuance of a writ of certiorari. It emphasized the duty of the assessee to disclose primary facts, with legal inferences left to the Income-tax Officer. The court clarified that income from an undisclosed source should be assessed based on the financial year and held that notices issued after the lapse of four years were without jurisdiction. en-us Tue, 15 Sep 1964 00:00:00 +0530 Tue, 27 Jan 2009 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6622 The court allowed the petition, quashed the notices under sections 147(1) and 142 of the Income-tax Act, 1961 for the assessment year 1958-59, and directed the issuance of a writ of certiorari. It emphasized the duty of the assessee to disclose primary facts, with legal inferences left to the Income-tax Officer. The court clarified that income from an undisclosed source should be assessed based on the financial year and held that notices issued after the lapse of four years were without jurisdiction. Case-Laws Income Tax Tue, 15 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6622