https://www.taxtmi.com/caselaws?id=408207 The court dismissed the writ application, upholding the reopening of the assessment. It found that the Assessing Officer had sufficient material and reasons to believe that income had escaped assessment. Emphasizing that the AO's belief is administrative and does not require final adjudication at the notice stage, the court held that the necessary sanction under Section 151 was obtained, and there was a live link between the information received and material gathered. Consequently, the court upheld the reopening and dismissed the writ application. en-us Mon, 15 Mar 2021 00:00:00 +0530 Thu, 03 Jun 2021 08:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408207 The court dismissed the writ application, upholding the reopening of the assessment. It found that the Assessing Officer had sufficient material and reasons to believe that income had escaped assessment. Emphasizing that the AO's belief is administrative and does not require final adjudication at the notice stage, the court held that the necessary sanction under Section 151 was obtained, and there was a live link between the information received and material gathered. Consequently, the court upheld the reopening and dismissed the writ application. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408207