Gujarat H.C : There was no allegation that there was failure on the part of the assessee to disclose material facts fully and truly all material facts and totally ignoring that in this case Explanation 1 to Proviso 1 of Section 147 of the Act is squarely applicable

High Court Of Gujarat CIT-I Vs. Ankit C Maheshwari Section 37(1) Assessment Year 2005-06 M.R. Shah And K.J. Thaker, JJ. Tax Appeal No. 432 Of 2014 June 10, 2014 ORDER M.R. Shah, J. – Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to…

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