https://www.taxtmi.com/caselaws?id=27232 The High Court held that the ITO exceeded jurisdiction in issuing a reassessment notice under s. 147(a) of the Income Tax Act, 1961 for the assessment year 1973-74. The Court found the assessee had disclosed all material facts, including construction completion in December 1972. The reassessment notice was deemed unjustified, quashed, and further proceedings were restrained. en-us Fri, 10 Aug 1984 00:00:00 +0530 Thu, 11 Feb 2010 16:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27232 The High Court held that the ITO exceeded jurisdiction in issuing a reassessment notice under s. 147(a) of the Income Tax Act, 1961 for the assessment year 1973-74. The Court found the assessee had disclosed all material facts, including construction completion in December 1972. The reassessment notice was deemed unjustified, quashed, and further proceedings were restrained. Case-Laws Income Tax Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27232