https://www.taxtmi.com/caselaws?id=27506 The court held that the petitioner had disclosed all primary facts regarding the valuation of agricultural land to the WTO, rendering the reopening of assessments unjustified. Relying on precedent, the court found that the petitioner had fulfilled the obligation of presenting all necessary information, precluding the WTO from invoking section 17(1)(a) for reopening assessments. Consequently, the petition was allowed, the notices for reopening assessments were quashed, and parties were directed to bear their own costs, with any outstanding security deposit to be refunded to the petitioner. en-us Wed, 07 Dec 1983 00:00:00 +0530 Sat, 13 Feb 2010 12:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27506 The court held that the petitioner had disclosed all primary facts regarding the valuation of agricultural land to the WTO, rendering the reopening of assessments unjustified. Relying on precedent, the court found that the petitioner had fulfilled the obligation of presenting all necessary information, precluding the WTO from invoking section 17(1)(a) for reopening assessments. Consequently, the petition was allowed, the notices for reopening assessments were quashed, and parties were directed to bear their own costs, with any outstanding security deposit to be refunded to the petitioner. Case-Laws Wealth-tax Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27506