https://www.taxtmi.com/caselaws?id=28795 Reassessment under section 34(1)(a) of the Indian Income-tax Act, 1922 is permissible where the assessee fails to disclose fully and truly all primary material facts necessary for assessment. The decisive distinction is between a mere change of inference from disclosed facts and a failure to place the foundational facts before the assessing authority. On the stated facts, the commission claim was reopened because the relevant material had not been fully disclosed and later enquiry suggested the selling agents had rendered no real service. en-us Tue, 16 Feb 1982 00:00:00 +0530 Thu, 25 Feb 2010 17:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28795 Reassessment under section 34(1)(a) of the Indian Income-tax Act, 1922 is permissible where the assessee fails to disclose fully and truly all primary material facts necessary for assessment. The decisive distinction is between a mere change of inference from disclosed facts and a failure to place the foundational facts before the assessing authority. On the stated facts, the commission claim was reopened because the relevant material had not been fully disclosed and later enquiry suggested the selling agents had rendered no real service. Case-Laws Income Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28795