https://www.taxtmi.com/caselaws?id=29339 The court upheld the Tribunal's decision in favor of the department, ruling that Section 147(a) of the Income Tax Act was rightly invoked due to the assessee's failure to disclose the relationship between herself and the minor partners. The court found this omission constituted a valid ground for reassessment, distinguishing the case from past decisions where such disclosure was not required. The assessee was ordered to pay costs, including counsel fees of Rs. 350. en-us Thu, 06 Aug 1981 00:00:00 +0530 Fri, 12 Mar 2010 12:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29339 The court upheld the Tribunal's decision in favor of the department, ruling that Section 147(a) of the Income Tax Act was rightly invoked due to the assessee's failure to disclose the relationship between herself and the minor partners. The court found this omission constituted a valid ground for reassessment, distinguishing the case from past decisions where such disclosure was not required. The assessee was ordered to pay costs, including counsel fees of Rs. 350. Case-Laws Income Tax Thu, 06 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29339