https://www.taxtmi.com/caselaws?id=15652 The court upheld the judgment of the learned single judge, dismissing the appeal by the Revenue. The notices issued under Section 147 to the respondent-assessee were quashed. The court emphasized the obligation of the assessee to make a true and full disclosure of primary facts, leaving it to the Assessing Officer to draw inferences. The court found no failure on the part of the assessee to disclose necessary materials for assessment, deeming the justification for reopening the assessment as nebulous. en-us Sat, 20 Nov 1999 00:00:00 +0530 Wed, 26 Aug 2009 16:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15652 The court upheld the judgment of the learned single judge, dismissing the appeal by the Revenue. The notices issued under Section 147 to the respondent-assessee were quashed. The court emphasized the obligation of the assessee to make a true and full disclosure of primary facts, leaving it to the Assessing Officer to draw inferences. The court found no failure on the part of the assessee to disclose necessary materials for assessment, deeming the justification for reopening the assessment as nebulous. Case-Laws Income Tax Sat, 20 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15652