non-disclosure of material facts by the assessee.
242
Although what facts would be necessary and material for the
assessment in a particular case must ... material fact and so he could have no material before him
for believing that there had been any material non-
disclosure by reason of which
such non-disclosure resulted in non-assessment;
(5) therefore, the question (a) whether there is non-disclosure and (b) whether such non disclosure ... facts, non-assessment and such non-assessment having resulted from non-assessment and such non-assessment having resulted from non-disclosure of material facts
fact
some reasonable grounds for thinking that there had
been any non-disclosure as regards any primary fact,
which could have a material bearing ... material fact and so he could have
no material before him for believing that there had
been any material non-disclosure by reason of which
materials available before the department, or how exactly the assessing authority has come to the conclusion that because of non-disclosure of material facts ... materials, on the basis of which he claims to have come to the conclusion that there has been a non-disclosure of material facts
prima facie grounds for
believing that there had been some non-disclosure of material facts.
Whether these grounds are adequate or not, for arriving ... conclusion that there was non-disclosure of material facts, would not
be open for the court's investigation. (Calcutta Discount Co. Ltd.).
(xxiii
obligation of disclosure by the insured regarding any material fact at the time of making the proposal. What constitutes a material fact would depend upon ... obligation of disclosure by the insured regarding any material fact at the time of making the proposal. What constitutes a material fact would depend upon
petition be deleted on the ground that there
was non-disclosure of material facts sufficient to give rise
to a cause of action under ... there was non-
disclosure of material facts, the High Court observes:
"In the complete absence of the material
circumstances, non-compliance with the aforesaid
assessed, and (2) that such under
assessment was due to non-disclosure of material facts by
the assessee. Where the Income-tax Officer has prima ... assessed, and (2) that such under assessment was due
to non-disclosure of material facts by the assessee. The
Court further held that where
initiation of the proceedings under Section 147 on account of non-disclosure of material facts by the assessee. He submitted that terms "no action ... case falls under the proviso that the question of non-disclosure of material facts would become relevant and that the Explanation 1 to Section
prima facie grounds for thinking that there had been some non-disclosure of material facts. It was the duty of the assessee, inviting the court ... believe that under-assessment had occurred by reason of non-disclosure of material facts was not a mere question of limitation only
