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        F. Acts / Amendment Acts

        Section 66 - Amendment of section 17

        Direct Tax Laws (Amendment) Act, 1989
        Chapter III
        AMENDMENT TO THE WEALTH-TAX ACT, 1957

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        Reason to believe standard replaces opinion requirement, and Assessing Officer must record reasons before issuing a notice. Amendment to section 17 replaces the phrase requiring the Assessing Officer to 'is of the opinion, for reasons to be recorded by him in writing' with the 'has reason to believe' standard and inserts a proviso that the Assessing Officer shall, before issuing any notice under the subsection, record his reasons for doing so.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Reason to believe standard replaces opinion requirement, and Assessing Officer must record reasons before issuing a notice.

                                Amendment to section 17 replaces the phrase requiring the Assessing Officer to "is of the opinion, for reasons to be recorded by him in writing" with the "has reason to believe" standard and inserts a proviso that the Assessing Officer shall, before issuing any notice under the subsection, record his reasons for doing so.


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