Reopening justified if Assessee not disclosed in return of income that it was a search case

HIGH COURT OF GUJARAT Bipinkumar P. Khandheria, Advocate Versus Deputy Commissioner of Income-tax SPECIAL CIVIL APPLICATION NO. 6555 OF 2001 AUGUST 14, 2012 JUDGMENT Ms. Harsha Devani, J. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 25th May, 2001 issued by the respondent seeking to reopen the petitioner’s assessment for assessment year 1995-96 under section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The petitioner, a practicing advocate, filed his return of inc...