https://www.taxtmi.com/caselaws?id=58993 The Tribunal held that the re-assessments under s. 147(a) were invalid as the assessee had fully disclosed all material facts necessary for assessments, leading to the cancellation of the reassessments. The Tribunal found that the re-opening of assessments was not justified and allowed the appeals solely on this ground, without delving into other points raised by the assessee's representative. en-us Wed, 21 Sep 1977 00:00:00 +0530 Thu, 23 Dec 2010 14:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58993 The Tribunal held that the re-assessments under s. 147(a) were invalid as the assessee had fully disclosed all material facts necessary for assessments, leading to the cancellation of the reassessments. The Tribunal found that the re-opening of assessments was not justified and allowed the appeals solely on this ground, without delving into other points raised by the assessee's representative. Case-Laws Income Tax Wed, 21 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58993