https://www.taxtmi.com/caselaws?id=36694 The court quashed the notices issued under Section 148 for reopening assessments for the years 1965-66 to 1970-71. It held that the conditions under Section 147(a) were not met as there was no omission by the petitioner in disclosing material facts. The court found errors in the original assessments were due to the Income Tax Officer's incorrect application of the law. The court ruled in favor of the petitioner, making the rule absolute and ordering the respondents to pay the costs of the petition. en-us Fri, 11 Jan 1980 00:00:00 +0530 Wed, 24 Mar 2010 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36694 The court quashed the notices issued under Section 148 for reopening assessments for the years 1965-66 to 1970-71. It held that the conditions under Section 147(a) were not met as there was no omission by the petitioner in disclosing material facts. The court found errors in the original assessments were due to the Income Tax Officer's incorrect application of the law. The court ruled in favor of the petitioner, making the rule absolute and ordering the respondents to pay the costs of the petition. Case-Laws Income Tax Fri, 11 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36694