https://www.taxtmi.com/caselaws?id=30444 HC held that re-assessment proceedings were without jurisdiction and quashed the notice under s.148 and subsequent proceedings. The court found the proviso to s.147 inapplicable because the assessee had fully and truly disclosed all material facts required for assessment; the Assessing Officer's reasons did not allege nondisclosure and could not take that ground. Consequently the invocation of s.147, issuance of the s.148 notice and the order on objections were set aside and the writ petition was allowed. en-us Mon, 11 Aug 2008 00:00:00 +0530 Tue, 04 Nov 2025 12:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30444 HC held that re-assessment proceedings were without jurisdiction and quashed the notice under s.148 and subsequent proceedings. The court found the proviso to s.147 inapplicable because the assessee had fully and truly disclosed all material facts required for assessment; the Assessing Officer's reasons did not allege nondisclosure and could not take that ground. Consequently the invocation of s.147, issuance of the s.148 notice and the order on objections were set aside and the writ petition was allowed. Case-Laws Income Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30444