1987 (1) TMI 57

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....irst question seeks to challenge the applicability of section 147(a) of the Income-tax Act, 1961. This, in our opinion, is a finding of fact, as the Tribunal has found that the assessee has not disclosed fully and truly all the facts necessary for the assessment for the assessment year 1971-72 at the time of the original assessment. The second question raised by the assessee involves two points (1....