Court Can Review Belief Justifying Reopening u/s 148, But Not Adequacy of Reasons Behind It.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notice u/s 148 - The court while considering a challenge to the reopening of assessment can always examine the existence of the belief but the sufficiency of the reasons for the belief cannot be investigated by the court. - HC....