https://www.taxtmi.com/caselaws?id=329616 HC upheld reopening of assessment, rejecting taxpayer's challenge. The court found the DGCEI materials, report and show-cause notice were placed before the Assessing Officer, who perused them, formed a bona fide belief that sale suppression of tiles had occurred to evade excise and that income chargeable to tax had escaped assessment. The AO was not required to await a final excise order or conclusively determine additions before reopening. Decision against the taxpayer. en-us Wed, 29 Jun 2016 00:00:00 +0530 Mon, 17 Nov 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329616 HC upheld reopening of assessment, rejecting taxpayer's challenge. The court found the DGCEI materials, report and show-cause notice were placed before the Assessing Officer, who perused them, formed a bona fide belief that sale suppression of tiles had occurred to evade excise and that income chargeable to tax had escaped assessment. The AO was not required to await a final excise order or conclusively determine additions before reopening. Decision against the taxpayer. Case-Laws Income Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329616