https://www.taxtmi.com/caselaws?id=12986 At the notice stage of reassessment, the court will not test the sufficiency or correctness of the reasons in detail if the Assessing Officer has jurisdictional material to form a belief that income has escaped assessment. The challenge based on full disclosure of primary facts and alleged change of opinion failed because the assessee had already had an opportunity to place its case, and the notices under sections 147 and 148 were held valid and lawful. The writ application was therefore rejected, and the Assessing Officer was allowed to proceed in accordance with law. en-us Wed, 28 Nov 2001 00:00:00 +0530 Mon, 25 May 2009 17:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12986 At the notice stage of reassessment, the court will not test the sufficiency or correctness of the reasons in detail if the Assessing Officer has jurisdictional material to form a belief that income has escaped assessment. The challenge based on full disclosure of primary facts and alleged change of opinion failed because the assessee had already had an opportunity to place its case, and the notices under sections 147 and 148 were held valid and lawful. The writ application was therefore rejected, and the Assessing Officer was allowed to proceed in accordance with law. Case-Laws Income Tax Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12986