The assessment was completed u/s 143 (3) of the Act. Reassessment notice was issued for failure to disclose location of industrial undertaking and date of start of manufacturing activity. In the Form No.56F, the assessee has not stated about their location of functioning and in the said Form categorically indicates that the assessee must mention the location and address of undertaking. The assessee has mentioned only one address. Dismissing the petition the Court held that the petitioner has not mentioned about the location of functioning. It is for the petitioner to produce the evidence before the Assessing Officer that they are entitle under the provisions of the Act. The issue being factual disputes, it is for the assessee to produce before Assessing Authority. The writ petition was dismissed. (AY. 2009-10)