https://www.taxtmi.com/caselaws?id=441108 The Court set aside the notice issued under Section 148 of the Income Tax Act as there was no finding of failure by the assessee to disclose all material facts necessary for assessment, a jurisdictional requirement. The petition was disposed of solely on this basis, without addressing other arguments raised by the assessee regarding the validity of the proceedings under Sections 147 and 148. en-us Thu, 15 Jun 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441108 The Court set aside the notice issued under Section 148 of the Income Tax Act as there was no finding of failure by the assessee to disclose all material facts necessary for assessment, a jurisdictional requirement. The petition was disposed of solely on this basis, without addressing other arguments raised by the assessee regarding the validity of the proceedings under Sections 147 and 148. Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441108