https://www.taxtmi.com/caselaws?id=28914 The court upheld the validity of the notices issued under Section 148 of the Income Tax Act, 1961, dismissing the petitions. It found that the petitioner had not fully and truly disclosed all material facts necessary for assessment, allowing the Income Tax Officer to reopen the assessment based on new information. The court also determined costs at Rs. 300 in each case. en-us Thu, 06 Jan 1983 00:00:00 +0530 Mon, 08 Mar 2010 15:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28914 The court upheld the validity of the notices issued under Section 148 of the Income Tax Act, 1961, dismissing the petitions. It found that the petitioner had not fully and truly disclosed all material facts necessary for assessment, allowing the Income Tax Officer to reopen the assessment based on new information. The court also determined costs at Rs. 300 in each case. Case-Laws Income Tax Thu, 06 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28914