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2013 (10) TMI 312 - HC - Income TaxReassessment u/s 147 - Whether on the facts and the circumstances of the case and in law the Tribunal was justified in holding that there was no failure on the part of the assessee to disclose fully and truly all material facts for his assessment when the material facts were neither submitted in return or accompanying documents and not in the documents submitted during the course of the assessment, despite the specific query of A.O. for the same - Held that:- two authorities i.e. CIT(A) and the Tribunal have come to a concurrent finding of fact that all material facts necessary for assessment have been disclosed by the assessee during the course of original proceedings. Thus, we see no reason to entertain the proposed questions of law - Decided against Revenue.
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