1980 (2) TMI 21 - HC - Income Tax

Summary

The High Court of Calcutta dismissed the application under s. 256(2) of the I.T. Act, 1961, regarding the reopening of assessment under section 147(a). The Tribunal upheld the earlier decision against the assessee, citing lack of disclosure of material facts. The court referenced relevant cases but found them inapplicable. No costs were awarded.