In the result, the appeals of the assessee bearing ITA Nos
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment proceedings cannot be resorted to only to examine the facts of a case, no matter how desirable that be, unless there is a reason to believe, rather than suspect, that an income has escapement assessment. The material before the AO must indicate income escaping assessment rather than desirability of further probe in the matter which