https://www.taxtmi.com/caselaws?id=283547 The High Court upheld the decision to decline calling for a statement of case on the question of law, indicating that the appeals failed. The judgment emphasized the importance of disclosing all material facts for assessment purposes, highlighting that the failure to disclose such facts could result in the reopening of assessments under section 147(a) of the Income-tax Act, 1961. en-us Wed, 12 Mar 1986 00:00:00 +0530 Fri, 27 Sep 2019 17:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283547 The High Court upheld the decision to decline calling for a statement of case on the question of law, indicating that the appeals failed. The judgment emphasized the importance of disclosing all material facts for assessment purposes, highlighting that the failure to disclose such facts could result in the reopening of assessments under section 147(a) of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 12 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283547