Merely mentioning that the assessee has failed to disclose fully ...

Case Laws Income Tax

November 21, 2014

Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to section 147, but the Assessing Officer has to ascribe specifically, what is the failure on the part of the assessee. - AT

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Merely mentioning that the assessee has failed to disclose fully ...

Case Laws Income Tax

November 21, 2014

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