reason to believe that by reason of omission or failure on the part of the assessee to file a return under Section ... assessment notwithstanding that there was an omission or failure on the part of the assessee, provided the Assessing Officer has information in his possession
chargeable to tax had escaped assessment by reason of failure on the part of the assessee to disclose fully and truly all material facts. Since ... escaped assessment for such assessment year by reason of failure on the part of assessee to disclose fully and truly all material facts necessary
submitted by the assessee and thus, there is no
failure on part of the assessee to disclose truly and fully all material
facts ... which is very much part of the assessment records and
there is thus no failure on part of the assessee in this regard
failure of Income Tax
Officer to take into account initial depreciation. The question was
whether that amounts to failure on the part of the assessee ... part of the
assessee to make a return under Section 139 for any assessment year,
or (ii) the assessee's failure to disclose fully
believe that income had escaped
assessment by reason of failure on the part of the assessee to disclose fully and truly all material
facts necessary ... assessment for such assessment year by the reason of
failure on the part of the assessee (i) to make the return
153C / 143(3) and
there was no failure on part of the assessee to disclose fully and
truly all the facts about the donations received ... predecessor of the Ld. AO that there was any failure on the part
of the assessee to disclose all the materials fully and truly
153C / 143(3) and
there was no failure on part of the assessee to disclose fully and
truly all the facts about the donations received ... predecessor of the Ld. AO that there was any failure on the part
of the assessee to disclose all the materials fully and truly
reference by the Assessing Officer of any failure on the part of the
assessee to disclose fully and truly all the material facts necessary ... assessment year.
Since there is no allegation of any failure on the part of the assessee to disclose
fully and truly all the material facts
reference by the Assessing Officer of any failure on the part of the
assessee to disclose fully and truly all the material facts necessary ... assessment year.
Since there is no allegation of any failure on the part of the assessee to disclose
fully and truly all the material facts
assessment on
the ground that there had been no failure on the part of the
assessee to disclose truly and fully all material facts necessary ... EXPIRY OF ASSESSMENT
YEAR ON BASIS OF RETROSPECTIVE AMENDMENT -NO
FAILURE ON PART OF ASSESSEE TO DISCLOSE TRULY AND
FULLY ALL MATERIAL FACTS - NOTICE INVALID
