https://www.taxtmi.com/caselaws?id=39674 The court concluded that the Income-tax Officer had jurisdiction to issue the notice under section 148 of the Income-tax Act, 1961, as the petitioner failed to disclose all material facts necessary for assessment. The petition was dismissed, the rule discharged, and no costs were awarded, with the stay order vacated. en-us Fri, 01 Mar 1974 00:00:00 +0530 Mon, 19 Apr 2010 16:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39674 The court concluded that the Income-tax Officer had jurisdiction to issue the notice under section 148 of the Income-tax Act, 1961, as the petitioner failed to disclose all material facts necessary for assessment. The petition was dismissed, the rule discharged, and no costs were awarded, with the stay order vacated. Case-Laws Income Tax Fri, 01 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39674