https://www.taxtmi.com/caselaws?id=19468 The court held that the notices issued under section 148 of the Income-tax Act for the assessment years 1978-79 to 1982-83 were invalid. The petitioner, a jewelry business, had disclosed all relevant information during assessment, which was accepted by the Income-tax Officer. The court found no suppression of material facts and noted that the officer could not establish any failure on the petitioner's part to disclose material facts. Consequently, the court ordered the notices to be struck down, ruling in favor of the petitioners and not awarding any costs. en-us Tue, 26 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 13:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19468 The court held that the notices issued under section 148 of the Income-tax Act for the assessment years 1978-79 to 1982-83 were invalid. The petitioner, a jewelry business, had disclosed all relevant information during assessment, which was accepted by the Income-tax Officer. The court found no suppression of material facts and noted that the officer could not establish any failure on the petitioner's part to disclose material facts. Consequently, the court ordered the notices to be struck down, ruling in favor of the petitioners and not awarding any costs. Case-Laws Income Tax Tue, 26 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19468