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Suspicion is Not Belief: ITAT Ranchi quashes reopening based on Mere Suspicion
Case Law Details
- Case Name
- Dhrub Narayan Parihast Vs ITO (ITAT Ranchi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-2010
- Courts
- All ITAT, ITAT Ranchi
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Dhrub Narayan Parihast Vs ITO (ITAT Ranchi)
Reopening on “Reason to Suspect” quashed – No Reassessment without Tangible Material; Suspicion is Not Belief- ITAT Ranchi quashes reopening based on Mere Suspicion
Ranchi ITAT has quashed the reassessment proceedings initiated u/s 147, holding that the reasons recorded by AO were nothing but a case of “reason to suspect” & not “reason to believe.”
Assessee, who was working as Head Pujari in Shiv Temple, was subjected to reopening of assessment for AY 2009-10. AO recorded reasons based upon an investigation report o...
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