https://www.taxtmi.com/caselaws?id=11673 The High Court ruled that the reopening of the assessment under section 147(a) read with section 148 of the Income-tax Act was not valid as the assessee had disclosed all material facts during the original assessment. Therefore, the court held that there was no failure on the part of the assessee to disclose material facts, rendering the reopening of the assessment invalid. The remaining issues raised by the Revenue were considered academic and were not addressed. en-us Thu, 28 Nov 2002 00:00:00 +0530 Fri, 05 Feb 2010 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11673 The High Court ruled that the reopening of the assessment under section 147(a) read with section 148 of the Income-tax Act was not valid as the assessee had disclosed all material facts during the original assessment. Therefore, the court held that there was no failure on the part of the assessee to disclose material facts, rendering the reopening of the assessment invalid. The remaining issues raised by the Revenue were considered academic and were not addressed. Case-Laws Income Tax Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11673