BALRAJ SINGH MANDER,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL
In the result, the appeal is partly allowed for statistical purposes
ITA 1520/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12
Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm
reopening the assessment, the Hon’ble High Court refused to interfere
by observing that the expression `reason to believe’ cannot be read to
mean that the AO should have finally established beyond doubt that
income chargeable to tax has escaped assessment. Similar view has been
taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj
11
Bogus
