https://www.taxtmi.com/caselaws?id=58391 Reassessment under section 147(a) is not justified where the assessee has disclosed all primary facts, the original assessment was completed after enquiry, and the Assessing Officer accepted the claim on those facts. The assessee's duty is limited to full disclosure of material facts; it does not extend to drawing inferences or anticipating the officer's conclusions. A later contrary view on similar facts in proceedings for another year does not, by itself, provide a valid basis for reopening an assessment already made after due enquiry. en-us Fri, 30 Nov 1984 00:00:00 +0530 Sat, 18 Dec 2010 17:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58391 Reassessment under section 147(a) is not justified where the assessee has disclosed all primary facts, the original assessment was completed after enquiry, and the Assessing Officer accepted the claim on those facts. The assessee's duty is limited to full disclosure of material facts; it does not extend to drawing inferences or anticipating the officer's conclusions. A later contrary view on similar facts in proceedings for another year does not, by itself, provide a valid basis for reopening an assessment already made after due enquiry. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58391