https://www.taxtmi.com/caselaws?id=20435 The Tribunal ruled in favor of the assessee in a case regarding the reopening of assessment under the Wealth Tax Act for the year 1971-72. It held that the assessing officer cannot justify reopening an assessment solely based on the failure to file a return when all primary facts necessary for assessment were already disclosed by the assessee in previous returns. The Tribunal emphasized that the duty of the assessee is to disclose primary facts, and it is the assessing authority's responsibility to conduct a proper inquiry before reopening an assessment. en-us Wed, 22 Sep 1993 00:00:00 +0530 Sat, 14 Nov 2009 10:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20435 The Tribunal ruled in favor of the assessee in a case regarding the reopening of assessment under the Wealth Tax Act for the year 1971-72. It held that the assessing officer cannot justify reopening an assessment solely based on the failure to file a return when all primary facts necessary for assessment were already disclosed by the assessee in previous returns. The Tribunal emphasized that the duty of the assessee is to disclose primary facts, and it is the assessing authority's responsibility to conduct a proper inquiry before reopening an assessment. Case-Laws Wealth-tax Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20435