https://www.taxtmi.com/caselaws?id=18045 The High Court ruled in favor of the Revenue, upholding the reassessment of Chandrika Educational Trust for the year 1974-75. The court emphasized the significance of new information uncovered, criticizing the appellate authority for not considering it thoroughly. The judgment highlighted the importance of accurate documentation in assessment proceedings and justified the reopening based on the revealed inaccuracies. The decision aimed to ensure compliance with statutory provisions and maintain the integrity of the assessment process. en-us Wed, 29 May 1996 00:00:00 +0530 Sat, 26 Sep 2009 13:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18045 The High Court ruled in favor of the Revenue, upholding the reassessment of Chandrika Educational Trust for the year 1974-75. The court emphasized the significance of new information uncovered, criticizing the appellate authority for not considering it thoroughly. The judgment highlighted the importance of accurate documentation in assessment proceedings and justified the reopening based on the revealed inaccuracies. The decision aimed to ensure compliance with statutory provisions and maintain the integrity of the assessment process. Case-Laws Income Tax Wed, 29 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18045