Reason to believe standard clarified: assessing officer must record reasons before issuing a notice under the relevant section. The amendment replaces the previous 'of the opinion, for reasons to be recorded by him in writing' language with the has reasons to believe standard and adds a proviso requiring the Assessing Officer to record his reasons before issuing any notice under the subsection.
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 clarified: assessing officer must record reasons before issuing a notice under the relevant section.
The amendment replaces the previous "of the opinion, for reasons to be recorded by him in writing" language with the has reasons to believe standard and adds a proviso requiring the Assessing Officer to record his reasons before issuing any notice under the subsection.
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