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    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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      Home› Highlights › Income Tax › 2016 › November, 2016 › This
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      Income Tax

      Reopening of assessment - The words of the statute are "reason...

      "Reason to Believe" Standard in Tax Assessments Requires Concrete Basis, Not Mere Suspicion, for Reopening Cases.

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      Income TaxNovember 26, 2016Case LawsAT
      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
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