https://www.taxtmi.com/caselaws?id=8334 For reopening under the income-tax law, a notice is valid if the officer has relevant material giving rise to a bona fide prima facie belief that income has escaped assessment; the court will not test the sufficiency of that material at the notice stage. The prior settlement did not bar reassessment because it covered only specified concealed income and years, while the impugned notice related to later escaped income not shown to be included. Jurisdictional objections based on the earlier Patna assessment and the Commissioner's directions failed, and service of notice through the petitioner for the alleged association of persons was not invalid. en-us Tue, 27 Jul 1971 00:00:00 +0530 Thu, 09 Apr 2009 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8334 For reopening under the income-tax law, a notice is valid if the officer has relevant material giving rise to a bona fide prima facie belief that income has escaped assessment; the court will not test the sufficiency of that material at the notice stage. The prior settlement did not bar reassessment because it covered only specified concealed income and years, while the impugned notice related to later escaped income not shown to be included. Jurisdictional objections based on the earlier Patna assessment and the Commissioner's directions failed, and service of notice through the petitioner for the alleged association of persons was not invalid. Case-Laws Income Tax Tue, 27 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8334