https://www.taxtmi.com/caselaws?id=38427 The court set aside the notice for reopening assessments for the assessment years 1964-65 and 1965-66 under section 148 of the Income-tax Act, ruling that there was no failure on the petitioner's part to disclose material facts. The court found that the primary facts regarding income accrual were disclosed during the original assessment, thus quashing any assessments made and restraining further action by the respondents. en-us Thu, 18 Dec 1975 00:00:00 +0530 Tue, 06 Apr 2010 11:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38427 The court set aside the notice for reopening assessments for the assessment years 1964-65 and 1965-66 under section 148 of the Income-tax Act, ruling that there was no failure on the petitioner's part to disclose material facts. The court found that the primary facts regarding income accrual were disclosed during the original assessment, thus quashing any assessments made and restraining further action by the respondents. Case-Laws Income Tax Thu, 18 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38427