https://www.taxtmi.com/caselaws?id=220412 The HC upheld the AO's reopening of assessment under Section 147, finding a valid reason to believe income had escaped assessment. The Court held it was inappropriate to preempt the AO's inquiry once a tangible basis for reopening was disclosed. Challenges regarding the AO's jurisdiction under Section 44 and Rule 5(a), and past acceptance of the practice by Revenue, were deemed merits issues for the AO to decide. Since at least one ground for reopening was valid and within jurisdiction, the notice was sustained. No interference under Article 226 was warranted against the assessee. en-us Fri, 11 Jan 2013 00:00:00 +0530 Tue, 05 Aug 2025 17:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220412 The HC upheld the AO's reopening of assessment under Section 147, finding a valid reason to believe income had escaped assessment. The Court held it was inappropriate to preempt the AO's inquiry once a tangible basis for reopening was disclosed. Challenges regarding the AO's jurisdiction under Section 44 and Rule 5(a), and past acceptance of the practice by Revenue, were deemed merits issues for the AO to decide. Since at least one ground for reopening was valid and within jurisdiction, the notice was sustained. No interference under Article 226 was warranted against the assessee. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220412