Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Reopening of assessment - The words of the statute are 'reason to believe' and not 'reason to suspect'. There can be no manner of doubt that the words' reason to believe' suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds - AT