https://www.taxtmi.com/caselaws?id=21439 The court upheld the validity of the notice issued by the Income-tax Officer (ITO) to reopen the assessment under section 147(1)(a) of the Income-tax Act, 1961. The court found that the ITO had valid reasons to believe that income had escaped assessment due to non-disclosure of material facts. Additionally, the court held that the ITO was justified in reopening the assessment as the petitioner failed to provide evidence of actual payment of sales tax liabilities and disclose minor's income. The court dismissed the writ petition, emphasizing that these observations were made at the "reason to believe" stage. en-us Thu, 26 Sep 1991 00:00:00 +0530 Tue, 24 Nov 2009 13:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21439 The court upheld the validity of the notice issued by the Income-tax Officer (ITO) to reopen the assessment under section 147(1)(a) of the Income-tax Act, 1961. The court found that the ITO had valid reasons to believe that income had escaped assessment due to non-disclosure of material facts. Additionally, the court held that the ITO was justified in reopening the assessment as the petitioner failed to provide evidence of actual payment of sales tax liabilities and disclose minor's income. The court dismissed the writ petition, emphasizing that these observations were made at the "reason to believe" stage. Case-Laws Income Tax Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21439