https://www.taxtmi.com/caselaws?id=25503 The commentary addresses whether questions on reassessment under section 147(b) of the Income-tax Act, 1961, raised issues of general importance suitable for certification to appeal to the Supreme Court. It notes the legal question whether a High Court decision later reversed by the Supreme Court could constitute "information" for reopening an assessment, and whether reassessment could extend to escapement unrelated to the information relied on for reopening. As the High Court decisions on these points were not uniform, the court treated the questions as of general importance and directed that a certificate to appeal be issued. en-us Fri, 15 Feb 1985 00:00:00 +0530 Fri, 29 Jan 2010 11:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25503 The commentary addresses whether questions on reassessment under section 147(b) of the Income-tax Act, 1961, raised issues of general importance suitable for certification to appeal to the Supreme Court. It notes the legal question whether a High Court decision later reversed by the Supreme Court could constitute "information" for reopening an assessment, and whether reassessment could extend to escapement unrelated to the information relied on for reopening. As the High Court decisions on these points were not uniform, the court treated the questions as of general importance and directed that a certificate to appeal be issued. Case-Laws Income Tax Fri, 15 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25503