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29. It is now to be seen if there was in fact any information subsequent to the assessment in the possession of the Income-tax Officer which could warrant the action taken by him. The assessment, as we have seen, was completed on January 8, 1969, by the Income-tax Officer and finally by the Tribunal on September 29, 1972, the assessment year being 1969-70. From the records produced before us it. appears that on January 10, 1974, a letter was addressed to the Income-tax Officer, " E " Ward, Companies District 1, Calcutta, by the Income-tax. Appellate Commissioner, Survey Range, Calcutta, forwarding to him a carbon copy of an. unsigned letter with a number of sheets containing statements of accounts as annexures, the: original whereof was sent to other Governmental authority. This letter contained various allegations about irregularities in the accounts maintained by the appellant for a number of years including the assessment year we are concerned with. Reference was made therein in respect of the relevant year to entries in the books of accounts with specific reference and sufficient particulars in respect of specific sums which should not have resulted in allowance of expenses in the original assessment. This information from an external source came into the possession of the Income-tax Officer long after the original assessment and the conclusion thereon by the Income-tax Officer cannot be said to be purely subjective or a change of opinion or bare pretext, or based on gossip or rumour. It cannot also be said that there is no live link or rational connection between the information and the belief or that the information is too tenuous to warrant a support for the belief or that such conclusion could not be bona lido or that of a rational or prudent man. It is accordingly not possible to hold that the conditions precedent for assumption of jurisdiction by the Income-tax Officer was absent.