Failure to disclose expenditure on foreign travel is a valid a ground for reopening the assessment

HIGH COURT OF DELHI Shumana Sen Versus Commissioner of Income-tax WP (C) NO. 4022 OF 2012 CM APPL NOs. 8436-8438 OF 2012 OCTOBER 19, 2012 JUDGMENT R.V. Easwar, J. – The petitioner seeks to challenge the validity of the reassessment proceedings in this writ petition, commenced under Section 148 of the Income Tax Act, 1961 by issue of a notice under that section on 28.3.2012. A prayer is also made for quashing of all consequent proceedings. 2. The petitioner is an officer of the Indian Revenue Service of the 1987 batch. She is assessed to income tax. In respect of the asse...