Supreme Court of India
Indo- Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay
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From the headnote
Jurisdiction to reopen assessment by the Income Tax Officer, when arises - Reopening assessment on the ground that the assessee had obtained depreciation at 6 per cent on the assets as masonry works, but the assets consisted of earth work wholly or substantially - Whether escaped assessment Duty of the assessee to disclose primary facts and truly - Income Tax Act, 1961, section 147 (a). c partnership firm business carried on by M/s. lndo Aden ·• Salt Works Co. was taken over by the appellant-assessee by an agreement dated 24.8.1949. During the assessment year 1950-51, the said Agreement as
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