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        Case ID :
        Income Tax

        HC dismissed the petition and upheld the reopening of...

        Petition dismissed; s.149(1)(b) is jurisdictional fact for reopening escaped income after s.133A survey; s.148A valid

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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.
                                HC dismissed the petition and upheld the reopening of assessment. The court held that s.149(1)(b) is a jurisdictional fact to be established before reopening for escaped income, and the impugned order rested on a reasonable belief formed after a s.133A survey. The petitioner may adduce ledger entries and material in the pending inquiry; disputed questions of fact (including whether Rs.1,50,50,000 related to advances or AY 2020-21 expenditure) preclude relief under extraordinary writ jurisdiction. The HC found pre-conditions under s.148A(b) satisfied and no jurisdictional error in the exercise under s.148A(d). Article 226 cannot correct intra-jurisdictional errors of law/fact; petition dismissed.
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