https://www.taxtmi.com/caselaws?id=21068 The High Court held that the Income-tax Officer lacked jurisdiction to reopen the assessment for the assessment year 1975-76 under section 147(a) of the Income-tax Act, 1961. The court ruled in favor of the assessee, finding no failure of disclosure as required under section 147(a), rendering the reopening proceedings without jurisdiction. The Tribunal's decision to set aside the reassessment proceedings was upheld, with the judgment favoring the assessee and against the Revenue. en-us Wed, 03 Feb 1993 00:00:00 +0530 Thu, 19 Nov 2009 17:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21068 The High Court held that the Income-tax Officer lacked jurisdiction to reopen the assessment for the assessment year 1975-76 under section 147(a) of the Income-tax Act, 1961. The court ruled in favor of the assessee, finding no failure of disclosure as required under section 147(a), rendering the reopening proceedings without jurisdiction. The Tribunal's decision to set aside the reassessment proceedings was upheld, with the judgment favoring the assessee and against the Revenue. Case-Laws Income Tax Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21068