https://www.taxtmi.com/caselaws?id=152487 Section 21 reopening requires the assessing authority to have a reason to believe, based on relevant material, that turnover has escaped assessment; suspicion, gossip, rumour, or an anonymous complaint alone is insufficient. The belief must be that of a reasonable and prudent person, and material already available at the original assessment does not support reopening without further inquiry. On these facts, the anonymous letter merely created suspicion and could not rationally sustain the statutory belief, so the notice was invalid. en-us Mon, 25 Sep 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152487 Section 21 reopening requires the assessing authority to have a reason to believe, based on relevant material, that turnover has escaped assessment; suspicion, gossip, rumour, or an anonymous complaint alone is insufficient. The belief must be that of a reasonable and prudent person, and material already available at the original assessment does not support reopening without further inquiry. On these facts, the anonymous letter merely created suspicion and could not rationally sustain the statutory belief, so the notice was invalid. Case-Laws VAT and Sales Tax Mon, 25 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152487