Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1981 (6) TMI 20 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......t case, the assessing authority had, from the facts discovered later on, formed an opinion that the primary facts disclosed were untrue. The reopening of the assessment was, therefore, fully covered by the provisions of s. 147(a) and question No. 2 is accordingly answered in the negative, in favour of the Revenue and against the assessee. No costs.