High Court Dismisses Petition Against Reopening Income Assessment; Evidence Validity Not Reviewed Under Articles 226/227.

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....Validity of reopening of assessment - Reason to believe - Pertinently, the question of going into the veracity and genuineness of material/evidence forming the opinion of the Assessing Officer suggesting that income of petitioner/assessee has escaped assessment ought not to be gone into while exercising writ jurisdiction under Article 226 or supervisory jurisdiction under Article 227 of the Constitution. - Petition dismissed - HC....