2015 (12) TMI 1810

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....C.S.C. JUDGMENT The petitioner was issued a notice to file the return for the assessment year 2011-12. The petitioner filed the return on 13.12.2013 indicating that they are exempted from payment of any income tax. The contention of the petitioner was rejected and an assessment order was made on 29.3.2014 under Section 143(3) of the Income Tax Act. The petitioner, being aggrieved, filed an a....

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....believe proposes that the petitioner has failed to disclose truly and fully all material facts which are necessary for making the assessment for the relevant assessment year. The petitioner has challenged the present reassessment proceeding contending that all the necessary material had been disclosed while filing the return for the assessment year 2011- 12. The proviso to Section 147 indicates....