https://www.taxtmi.com/caselaws?id=28280 Reassessment notices under sections 147 and 148 were held invalid where the assessee had already disclosed the primary facts supporting its claims for deduction under section 80-I and development rebate under section 33. The court noted that the assessee had placed before the assessing officer the basic material, including the nature of manufacture and the basis for relief, and any further scrutiny of eligibility was for the assessing officer to undertake. Because there was no failure to fully and truly disclose all material facts necessary for assessment, the jurisdictional basis for reopening was absent and the notices were liable to be quashed in favour of the assessee. en-us Thu, 29 Jul 1982 00:00:00 +0530 Sat, 20 Feb 2010 11:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28280 Reassessment notices under sections 147 and 148 were held invalid where the assessee had already disclosed the primary facts supporting its claims for deduction under section 80-I and development rebate under section 33. The court noted that the assessee had placed before the assessing officer the basic material, including the nature of manufacture and the basis for relief, and any further scrutiny of eligibility was for the assessing officer to undertake. Because there was no failure to fully and truly disclose all material facts necessary for assessment, the jurisdictional basis for reopening was absent and the notices were liable to be quashed in favour of the assessee. Case-Laws Income Tax Thu, 29 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28280