https://www.taxtmi.com/caselaws?id=14928 The court ruled in favor of the petitioner in a case challenging notices issued under section 147(a) of the Income-tax Act for assessment years 1984-85 and 1985-86. The court found that the petitioner had disclosed all material facts necessary for assessment, including information on the sale of immovable properties. As the petitioner had fulfilled the obligation to disclose primary facts, the court held that there was no failure on his part to justify the Income-tax Officer's jurisdiction to reopen assessments under section 147(a). Consequently, the court quashed the notices issued by the Income-tax Officer. en-us Thu, 11 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14928 The court ruled in favor of the petitioner in a case challenging notices issued under section 147(a) of the Income-tax Act for assessment years 1984-85 and 1985-86. The court found that the petitioner had disclosed all material facts necessary for assessment, including information on the sale of immovable properties. As the petitioner had fulfilled the obligation to disclose primary facts, the court held that there was no failure on his part to justify the Income-tax Officer's jurisdiction to reopen assessments under section 147(a). Consequently, the court quashed the notices issued by the Income-tax Officer. Case-Laws Income Tax Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14928