https://www.taxtmi.com/caselaws?id=17073 The court dismissed the writ petition, upholding the legality of the proceedings initiated under Section 147(a) of the IT Act, 1961. It found that the Income Tax Officer had reasonable grounds to believe that income had escaped assessment due to the petitioner's failure to disclose material facts fully. The discrepancies discovered during the survey justified the reopening of the assessment under Section 148. The court ruled that the irregularities in document impoundment did not invalidate the evidence, allowing the respondents to proceed with the case. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 15 Sep 2009 10:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17073 The court dismissed the writ petition, upholding the legality of the proceedings initiated under Section 147(a) of the IT Act, 1961. It found that the Income Tax Officer had reasonable grounds to believe that income had escaped assessment due to the petitioner's failure to disclose material facts fully. The discrepancies discovered during the survey justified the reopening of the assessment under Section 148. The court ruled that the irregularities in document impoundment did not invalidate the evidence, allowing the respondents to proceed with the case. Case-Laws Income Tax Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17073