https://www.taxtmi.com/caselaws?id=13071 The court upheld the validity of the notice issued under section 148 of the Income-tax Act, emphasizing the duty of the assessee to disclose primary facts during assessment. The court stressed the importance of engaging with tax authorities and raising objections at the appropriate stages of the assessment process before resorting to legal action. The lack of response from the assessee to the notices received indicated a lack of cooperation in the assessment process, and the court highlighted the necessity of addressing objections promptly before seeking judicial intervention. en-us Wed, 25 Jul 2001 00:00:00 +0530 Tue, 26 May 2009 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13071 The court upheld the validity of the notice issued under section 148 of the Income-tax Act, emphasizing the duty of the assessee to disclose primary facts during assessment. The court stressed the importance of engaging with tax authorities and raising objections at the appropriate stages of the assessment process before resorting to legal action. The lack of response from the assessee to the notices received indicated a lack of cooperation in the assessment process, and the court highlighted the necessity of addressing objections promptly before seeking judicial intervention. Case-Laws Income Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13071