https://www.taxtmi.com/caselaws?id=11529 The court upheld the validity of reassessment notices issued under section 147(a) of the Income-tax Act for assessment years 1983-84, 1984-85, and 1985-86 to a Hindu undivided family. It determined that the Assessing Officer had the authority to issue such notices based on specific income details and investments, despite the initial assessment being under section 143(1) of the Act. The court rejected the petitioner's argument against invoking section 147(a), emphasizing the importance of disclosing relevant details for proper taxation. The judgment dismissed the writ, directing completion of reassessment proceedings within a specified timeframe, highlighting the adherence to legal obligations and procedures in such cases. en-us Wed, 19 Feb 2003 00:00:00 +0530 Thu, 14 Jan 2010 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11529 The court upheld the validity of reassessment notices issued under section 147(a) of the Income-tax Act for assessment years 1983-84, 1984-85, and 1985-86 to a Hindu undivided family. It determined that the Assessing Officer had the authority to issue such notices based on specific income details and investments, despite the initial assessment being under section 143(1) of the Act. The court rejected the petitioner's argument against invoking section 147(a), emphasizing the importance of disclosing relevant details for proper taxation. The judgment dismissed the writ, directing completion of reassessment proceedings within a specified timeframe, highlighting the adherence to legal obligations and procedures in such cases. Case-Laws Income Tax Wed, 19 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11529