https://www.taxtmi.com/caselaws?id=301177 The Tribunal ruled that the initiation of proceedings under section 147 was invalid as there was no failure on the part of the assessee to fully and truthfully disclose all material facts. Consequently, the assessment was set aside, and the assessee's appeal was upheld. en-us Mon, 16 Dec 2013 00:00:00 +0530 Wed, 16 Mar 2022 12:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301177 The Tribunal ruled that the initiation of proceedings under section 147 was invalid as there was no failure on the part of the assessee to fully and truthfully disclose all material facts. Consequently, the assessment was set aside, and the assessee's appeal was upheld. Case-Laws Income Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301177