https://www.taxtmi.com/caselaws?id=38529 The court upheld the validity of the notice under section 147(a) for the assessment year 1964-65, finding that the information forming the basis of the notice had not been disclosed during the original assessment. Additionally, the court deemed all notices issued under section 147, including those under section 147(b) for other assessment years, to be legal. The petition was dismissed, ruling in favor of the Income-tax Officer, with the petitioner directed to bear their own costs. en-us Tue, 17 May 1977 00:00:00 +0530 Wed, 07 Apr 2010 11:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38529 The court upheld the validity of the notice under section 147(a) for the assessment year 1964-65, finding that the information forming the basis of the notice had not been disclosed during the original assessment. Additionally, the court deemed all notices issued under section 147, including those under section 147(b) for other assessment years, to be legal. The petition was dismissed, ruling in favor of the Income-tax Officer, with the petitioner directed to bear their own costs. Case-Laws Income Tax Tue, 17 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38529