https://www.taxtmi.com/caselaws?id=56971 A reassessment cannot be annulled merely on an unproved claim that an earlier notice under section 148 had been served, particularly where the assessee did not disclose material facts in the relevant returns and the surrounding record did not support invalidity. The first appellate authority was found to have overlooked material events, including a duplicate return that contained no disclosure of the relevant trucks, so the annulment of the reassessments was not sustainable on the material considered. The matter was therefore remitted to the first appellate authority for a fresh decision on merits, leaving the substantive controversy open. en-us Wed, 13 Jun 1990 00:00:00 +0530 Tue, 07 Dec 2010 15:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56971 A reassessment cannot be annulled merely on an unproved claim that an earlier notice under section 148 had been served, particularly where the assessee did not disclose material facts in the relevant returns and the surrounding record did not support invalidity. The first appellate authority was found to have overlooked material events, including a duplicate return that contained no disclosure of the relevant trucks, so the annulment of the reassessments was not sustainable on the material considered. The matter was therefore remitted to the first appellate authority for a fresh decision on merits, leaving the substantive controversy open. Case-Laws Income Tax Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56971