NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

148 of the Income Tax Act because the conditions prerequisite for making the reassessments were not satisfied. The re­assessments were made with reference to clause (b) of Section 147 of the Act, and apparently the Income Tax Officer proceeded on the basis that in consequence of information in his   possession   he   had   reason   to   believe   that   income chargeable

SHEO NATH SINGH vs. APPELLATE ASSISTANT COMMISSIONER OFINCOME TAX, CALCUTTA

In the result, the appeal is allowed and the judgment of the