https://www.taxtmi.com/caselaws?id=8275 The court held that the Income-tax Officer had jurisdiction to issue the notice under section 147(a) of the Income-tax Act as the respondent's failure to fill in Part VII of the return constituted non-disclosure of material facts. The appeal was allowed, the lower court's judgment was set aside, and the rule was discharged. No costs were awarded, and the operation of the judgment was stayed for eight weeks. en-us Fri, 10 Oct 1969 00:00:00 +0530 Thu, 09 Apr 2009 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8275 The court held that the Income-tax Officer had jurisdiction to issue the notice under section 147(a) of the Income-tax Act as the respondent's failure to fill in Part VII of the return constituted non-disclosure of material facts. The appeal was allowed, the lower court's judgment was set aside, and the rule was discharged. No costs were awarded, and the operation of the judgment was stayed for eight weeks. Case-Laws Income Tax Fri, 10 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8275