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1986 (3) TMI 6 - SC - Income Tax
Reassessment - held that if there are some primary facts from which a reasonable belief could be formed that there was some non-disclosure or failure to disclose fully and truly all material facts, the Income-tax Officer has jurisdiction to reopen the assessment - whether there has been such non-disclosure of primary facts which has caused escapement of income in the assessment was basically a question of fact - HC was right in declining to call for a statement of case on a question of law