https://www.taxtmi.com/caselaws?id=22937 The court ruled in favor of the assessee for the year 1963-64, where the source of income was disclosed, and against the assessee for the year 1962-63 due to the non-disclosure of being a partner in the firm. The judgment emphasized the necessity of disclosing all material facts for proper assessment under the Income-tax Act, 1961. en-us Thu, 09 Aug 1990 00:00:00 +0530 Tue, 15 Dec 2009 14:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22937 The court ruled in favor of the assessee for the year 1963-64, where the source of income was disclosed, and against the assessee for the year 1962-63 due to the non-disclosure of being a partner in the firm. The judgment emphasized the necessity of disclosing all material facts for proper assessment under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22937