https://www.taxtmi.com/caselaws?id=190029 Reopening notices under the Income-tax Act are sustainable where the assessing officer has relevant material to form a bona fide belief that income escaped assessment because primary facts were not fully and truly disclosed. The court's role in writ proceedings is limited to checking the existence of such material, not its sufficiency. The document also notes that a delayed writ challenge, coupled with repeated extensions and adjournments sought by the assessee, can weigh against exercise of writ jurisdiction. en-us Mon, 02 Jan 1961 00:00:00 +0530 Wed, 01 Feb 2017 13:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190029 Reopening notices under the Income-tax Act are sustainable where the assessing officer has relevant material to form a bona fide belief that income escaped assessment because primary facts were not fully and truly disclosed. The court's role in writ proceedings is limited to checking the existence of such material, not its sufficiency. The document also notes that a delayed writ challenge, coupled with repeated extensions and adjournments sought by the assessee, can weigh against exercise of writ jurisdiction. Case-Laws Income Tax Mon, 02 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190029