Furnish compilation of judgments on reassessment to ACIT: HC direct Counsel

By only stating in one line that these omissions on the part of the Petitioner tantamount to failure on the part of the Petitioner to disclose fully and truly all material facts, the jurisdictional requirement is not satisfied. The Petitioner had placed all the primary facts before the Assessing Authority in the scrutiny assessment proceedings and the Authority had taken a particular view of the matter. It is only by change of opinion that the reassessment proce

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