https://www.taxtmi.com/caselaws?id=26802 The court ruled in favor of the petitioners, heirs of the late Hemant B. Mafatlal, in a case concerning income tax assessment for the year 1972-73. The court held that the petitioners had adequately disclosed their inheritance status and ongoing estate administration in their tax returns, thus rejecting the contention that they had failed to disclose primary facts. Consequently, the notices issued under section 148 of the Income-tax Act were deemed unjustified, and the assessment was not to be reopened under section 147(a). The court quashed the notices and ruled in favor of the petitioners, with no order as to costs. en-us Mon, 17 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 15:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26802 The court ruled in favor of the petitioners, heirs of the late Hemant B. Mafatlal, in a case concerning income tax assessment for the year 1972-73. The court held that the petitioners had adequately disclosed their inheritance status and ongoing estate administration in their tax returns, thus rejecting the contention that they had failed to disclose primary facts. Consequently, the notices issued under section 148 of the Income-tax Act were deemed unjustified, and the assessment was not to be reopened under section 147(a). The court quashed the notices and ruled in favor of the petitioners, with no order as to costs. Case-Laws Income Tax Mon, 17 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26802