https://www.taxtmi.com/caselaws?id=28647 The court upheld the reassessment under section 147(a) read with section 149(a)(ii) for the assessment year 1962-63, determining that the non-disclosure of material facts regarding property acquisition justified the reassessment within the 16-year statutory limit. The Revenue prevailed, and the court awarded costs in their favor. en-us Wed, 30 Jun 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28647 The court upheld the reassessment under section 147(a) read with section 149(a)(ii) for the assessment year 1962-63, determining that the non-disclosure of material facts regarding property acquisition justified the reassessment within the 16-year statutory limit. The Revenue prevailed, and the court awarded costs in their favor. Case-Laws Income Tax Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28647