PCIT v. Mahendra Singh Asoliya. (2019) 107 taxmann.com / 264 Taxman 288 (Raj.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Mahendra Singh Asoliya. (2019) 264 Taxman 287 (SC)

S. 147 : Reassessment–No failure to disclose material facts– Reassessment is bad in law. [S. 148]

High Court dismissed the appeal of the revenue on the ground that there was no failure to disclosure material facts. Followed CIT v. Rama Singh (2008) 306 ITR  343 (Raj.)(HC)