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Commissioner of Income Tax, Kolkata-III Versus M/s. EIH LTD.

2014 (4) TMI 1152 - CALCUTTA HIGH COURT

Reopening of assessment - Held that:- The appellant had disclosed all primary facts before the A.O. at the time of original assessment and there was no omission or failure on the part of the appellant to disclose fully and truly all material facts ne .....

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four years from the end of the relevant assessment years, the department was obliged to demonstrate that the assessee had failed "to disclose fully and truly all material facts necessary for his assessment, for that assessment year which was not don .....

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r. Siddhartha Das, Mr. A. Gupta and Mr. Ashim Chowdhury, Advs. ORDER The subject matter of challenge in these three appeals is a judgement and order dated 31st July, 2013 by which the appeals preferred by the revenue against an order passed by the CI .....

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to the appeal relating to the assessment year 2002-03 and Mrs. Bhargava appeared with respect to the appeals relating to the assessment years 1999-2000 and 2001-02. The orders under Section 147 of the I.T. Act for all the three assessment years were .....

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he appellant to disclose fully and truly all material facts necessary for assessment. Therefore in view of the above the proceedings initiated under Section 147 cannot be justified and accordingly treated as invalid and void ab-initio. Accordingly, g .....

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dispute that the proceedings under Section 147 of the I.T. Act in respect of each of the aforesaid three years were initiated after expiry of a period of four years from the end of the relevant assessment years. It is also not in dispute that the or .....

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