https://www.taxtmi.com/caselaws?id=35966 The court allowed the writ petition filed by the petitioner, a senior advocate and former Minister of Law, challenging the reassessment of his income for the year 1962-63 under Section 147 of the Income Tax Act. The court held that the Income Tax Officer did not have reasonable grounds to believe that income had escaped assessment, emphasizing that the belief must be based on substantial evidence. As a result, the reassessment notices were deemed void, and all related proceedings were quashed without costs. en-us Tue, 22 Jul 1980 00:00:00 +0530 Thu, 18 Mar 2010 12:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35966 The court allowed the writ petition filed by the petitioner, a senior advocate and former Minister of Law, challenging the reassessment of his income for the year 1962-63 under Section 147 of the Income Tax Act. The court held that the Income Tax Officer did not have reasonable grounds to believe that income had escaped assessment, emphasizing that the belief must be based on substantial evidence. As a result, the reassessment notices were deemed void, and all related proceedings were quashed without costs. Case-Laws Income Tax Tue, 22 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35966