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2011 (5) TMI 364 - HC - Income TaxReopening - Notice u/s 148 - disclosure of facts / documents - Held that:- mere production may not amount to disclosure within the meaning of aforesaid provision. - In the present case, however, the AO had specifically taken note of the documents on record. - The assessment order itself mentions that the return was accompanied by statutory audit report in Form 3 CD. The AO also applied his mind while examining the details in respect of various items as indicated above. Therefore, it cannot be said that it was a case of non disclosure. - Decided in favor of assessee.
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