Reopening based on reason to suspect is invalid

Urvish B. Mehta Vs ITO (ITAT Mumbai)  “reason to believe”and not “reason to suspect” The undisputed facts are that, the Assessing Officer received information from the DGIT (Inv.) Mumbai who in turn has got the same from the Sales Tax Department. The information was in the form of statements/affidavits which stated that the suppliers admitted before the sales tax authorities that they were engaged in supplying of bogus bills on commission basis. In the said statements, it is nowhere mentioned that the said suppliers have actually supplied bogus bills to the assessee nor the name of th...