https://www.taxtmi.com/caselaws?id=60083 The Tribunal upheld the validity of reopening the assessment under section 147(a) due to the assessee's failure to disclose all material facts fully and truly, supported by specific and reliable subsequent information. The addition of Rs. 1,50,000 as income from undisclosed sources was reinstated, overturning the CIT (Appeals) decision. The department's appeal was successful. en-us Fri, 28 Apr 1995 00:00:00 +0530 Mon, 03 Jan 2011 16:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60083 The Tribunal upheld the validity of reopening the assessment under section 147(a) due to the assessee's failure to disclose all material facts fully and truly, supported by specific and reliable subsequent information. The addition of Rs. 1,50,000 as income from undisclosed sources was reinstated, overturning the CIT (Appeals) decision. The department's appeal was successful. Case-Laws Income Tax Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60083