#Section 148
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Assessment under Section 147 for Tax Evasion Needs To be Recorded
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ITAT – Anguish over ITAT deciding case on a casual, offhanded and cavalier manner – Delhi HC
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Reasons recorded by AO for reopening an assessment are the only reasons which can be considered when formation of belief is impugned
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Even if there is no assessment u/s 143 (3), reopening u/s 147 is bad if there are no proper “reasons to believe”. AO cannot go beyond the recorded reasons
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Recourse to the power under Section 147 cannot be sustained on a mere change of opinion
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Concept of “change of opinion” stands obliterated WEF 01.04.1989?
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Reassessment U/s. 148 cannot be declared invalid, if any reasons taken by AO sustainable
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Validity of notice issued by AO u/s 148 pursuant to directions of CIT u/s. 263
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Notice u/s. 148(1) of IT Act when a valid return was pending assessment
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Haryana Acrylic Manufacturing Company Vs. CIT (Delhi High Court) (2009) 308 ITR 38 (Del)
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CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)
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CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)
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Southern Switchgears Ltd. v. CIT (Supreme Court) 1998 232 ITR 359
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