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“Section 151(2)(ii)”
Section References (mined)Section 151Section 151(2)(ii)1 judgments
The decision most relied on for Section 151(2)(ii) is CIT v. Uttam Chand Nahar (295 ITR 403), cited in 40 judgments on BharatTax.
Leading authorities on Section 151(2)(ii)
CIT v. Uttam Chand Nahar
295 ITR 403 · 2007 · High Court
40
citing judgments
Proceedings under section 147 can be initiated if the Assessing Officer has reason to believe that income has escaped assessment. The satisfaction required for initiating reassessment proceedings under section 147 must be that of the Assessing Officer himself, based on recorded reasons, and any satisfaction required under section 151 must be endorsed on the Assessing Officer's reasons.
Ess Advertising (Mauritius) S. N. C. Et Compagnie v. Asstt. CIT (International Taxation)
437 ITR 1 · 2021 · High Court
14
citing judgments
Approval for issuing a notice under section 148, based on a standard phrase indicating it's a fit case, does not constitute an independent application of mind and is flawed in law.
