https://www.taxtmi.com/caselaws?id=27111 The court upheld the Income Tax Officer's jurisdiction to reopen the assessment under Section 147(a) of the Income Tax Act, 1961, due to the petitioner's non-disclosure of material facts, dismissing the writ petition. The court found that the ITO had valid reasons and necessary sanction for reassessment, and the notice issued under Section 148 was based on new information, not a change of opinion. Despite a delay in filing the petition, the court focused on the substantive issues and ruled in favor of the respondents, ordering the petitioner to pay costs of Rs. 1,000. en-us Mon, 02 Jul 1984 00:00:00 +0530 Wed, 10 Feb 2010 17:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27111 The court upheld the Income Tax Officer's jurisdiction to reopen the assessment under Section 147(a) of the Income Tax Act, 1961, due to the petitioner's non-disclosure of material facts, dismissing the writ petition. The court found that the ITO had valid reasons and necessary sanction for reassessment, and the notice issued under Section 148 was based on new information, not a change of opinion. Despite a delay in filing the petition, the court focused on the substantive issues and ruled in favor of the respondents, ordering the petitioner to pay costs of Rs. 1,000. Case-Laws Income Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27111