https://www.taxtmi.com/caselaws?id=29411 The High Court upheld the Tribunal's decision to cancel the assessments made under section 147(a) of the Income-tax Act, 1961, emphasizing that the assessee had disclosed all material facts necessary for assessment. Additionally, the Court ruled that the conversion of provisions under section 147(a) into section 147(b) was not permissible, citing specific conditions required for notices under section 147(b) and referencing relevant case law. en-us Mon, 08 Dec 1980 00:00:00 +0530 Fri, 12 Mar 2010 16:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29411 The High Court upheld the Tribunal's decision to cancel the assessments made under section 147(a) of the Income-tax Act, 1961, emphasizing that the assessee had disclosed all material facts necessary for assessment. Additionally, the Court ruled that the conversion of provisions under section 147(a) into section 147(b) was not permissible, citing specific conditions required for notices under section 147(b) and referencing relevant case law. Case-Laws Income Tax Mon, 08 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29411