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        Case ID :
        Income Tax

        Reopening of assessment u/s 147 - ‘reasons to suspect’ or ‘Re...

        Tax Assessment Reopening Challenged Over Lack of Independent Evaluation; Concerns on Validity Raised.

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                          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.
                                Reopening of assessment u/s 147 - ‘reasons to suspect’ or ‘Reasons to believe’ - The manner in which the reasons have been recorded make it appear that the assessing officer without actually applying his mind to the information made available by the investigation Wing proceeded to open the cases of all beneficiaries of alleged entries from Pradeep Kumar Jindal group of companies by recording reasons in same template/format and included assessee also as a beneficiary while assessee was a company of Pradeep Kumar Jindal and assessee is providing accommodation entries to the beneficiaries. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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