Held that there is no failure to disclose material facts. Re assessment is bad in law. (AY.2008-09, 2009-10)
Dy.CIT v. Man Prakash Talkies (P) Ltd (2024) 232 TTJ 673 / 38 NYPTTJ 1272 (Jaipur)(Trib)
S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Re assessment is bad in law.[S. 45(2), 148]