https://www.taxtmi.com/caselaws?id=199616 The Supreme Court held that the reopening of assessments under Section 147(a) of the Indian Income Tax Act was not justified as the assessee had disclosed all relevant material facts. The court upheld the trial judge's decision to quash the reopening notices, setting aside the division bench's judgment. The appeals were allowed in favor of the assessee, who was awarded costs. en-us Thu, 08 May 1986 00:00:00 +0530 Wed, 07 Mar 2018 18:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199616 The Supreme Court held that the reopening of assessments under Section 147(a) of the Indian Income Tax Act was not justified as the assessee had disclosed all relevant material facts. The court upheld the trial judge's decision to quash the reopening notices, setting aside the division bench's judgment. The appeals were allowed in favor of the assessee, who was awarded costs. Case-Laws Income Tax Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199616