Reassessment not valid if Assessee fully & truly disclosed all material facts

HIGH COURT OF DELHI Qualcomm Incorporated versus Assistant Director of Income-tax W.P. (C) NO. 7959 OF 2010 AUGUST 29, 2012 JUDGMENT Badar Durrez Ahmed, J.  This writ petition has been filed seeking quashing of the notice dated 30.03.2010 purportedly issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) as also the order dated 27.10.2010 passed by the Assessing Officer on the objections preferred on behalf of the petitioner. 2. We may point out, at the outset, that this is the second occasion on which a notice under Secti...