Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment

HIGH COURT OF GUJARAT Kalpataru Sthapatya (P.) Ltd. Versus Income-tax Officer, Ward 1(3) Special Civil Application No. 16872 of 2011 September 28, 2012 JUDGMENT N.V. Anjaria, J. – By way of present petition under Article 226 of the Constitution, the petitioner- assessee questioned the legality of assumption of jurisdiction by respondent-Income Tax Officer under section 147 read with section 148 of the Income-tax Act, 1961, and prayed to quash and set aside notice dated 18.03.2011 issued by the respondent to reopen the assessment for Assessment Year 2005-2006 2. Setting ...