https://www.taxtmi.com/caselaws?id=22645 The court found that the petitioner had disclosed all necessary facts for assessment, including income from a trust and assets transferred to minor beneficiaries. The court ruled that the Income-tax Officer's failure to consider these facts during the original assessment did not justify reopening assessments under section 147(a). The court quashed the notices issued for reopening assessments for the years 1981-82 and 1982-83, directing the petitioner to pay the deficit court fee. en-us Thu, 03 Jan 1991 00:00:00 +0530 Sat, 12 Dec 2009 10:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22645 The court found that the petitioner had disclosed all necessary facts for assessment, including income from a trust and assets transferred to minor beneficiaries. The court ruled that the Income-tax Officer's failure to consider these facts during the original assessment did not justify reopening assessments under section 147(a). The court quashed the notices issued for reopening assessments for the years 1981-82 and 1982-83, directing the petitioner to pay the deficit court fee. Case-Laws Income Tax Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22645