REVATHY CP EQUIPMENT LTD. versus DEPUTY COMMISSIONER OF INCOME-TAX
Failure to disclose material facts required for assessment assessment, except for 1983 84 to 1988 89, except for the 1983 1983 to 1984 89 preliminary facts required for claim of original estimate revealed during the review process of 1989. The notice was valid for review of material facts. Income Tax Act, 1961, Sections 80 1, 147 and 148
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