Reopening of Assessment merely based on department advisory is invalid

Ravindra Kumar (HUF) Vs CIT (Patna High Court) The Income Tax Officer fairly mentions in the ‘reasons’ supplied that the assessee had not produced certain evidences in support of agricultural income and in absence of which the claim towards agricultural income could not be substantiated. We completely fail to appreciate as to how such admission by the Assessing Officer regarding absence of material, could lead to a formation of belief that the disclosure was incorrect and chargeable to tax under Section 147 of ‘the Act’. The reason is two fold. Firstly such opportunity was much availab...