opinion, such information without any
supporting document or report can be said to be general and
vague information only and not definite and relevant
information ... conclusion stated therein.
(5) The information in the letter is only general and vague information.
(6) There is no definite or relevant information
from the Deputy Director, Directorate of Inspector (Investigation) was not a
definite information and should not be acted upon by the Income Tax
Officer ... paragraph 2 of
the letter of Shri Bagai was not definite
information and it could not be acted upon by the
Income Tax Officer
contention of the assessee. According to him, there was a
definite information from the Investigation Wing, therefore, the re-opening
is made on the definite ... learned authorized representative and submitted that there is a
definite information received by the Assessing Officer in the letter that
assessee has paid
submitted that, here in
this case information has been received from the foreign
authorities under DTAA and those information categorically
goes to show that assessee ... fully borne out from such
information. In the wake of such definite information and
looking to the fact that the search and seizure has been
basis
of such information, the Assessing Officer issued
notice for reopening of the assessment. The
question, therefore, arose whether the
information contained ... letter of Directorate
of Investigation could be said to be definite
information and the Assessing Officer could act
upon such information for taking action under
been so, the accused or his
counsel would have definitely informed the Magistrate about the same.
Even otherwise, the nature of injury sustained by accused
before the Judicial Magistrate-II, Udumalaipettai and had not therefore informed the Petitioner in Court about the stage of the case. Further, it is projected ... over to the Presiding Officer, then, P.W.2 would have definitely informed about the filing of the charge sheet on 05.12.2013 and that
where the
reassessment notice has been issued on the basis of
definite information from CBI regarding investments by the
16 ITA No.3236/Mum/2016
contended that the information provided by the CBI would fall under the category of new information based on which the Assessing Officer has reason ... Assessing Officer initiated the reassessment proceedings on the basis of the definite information received from the CBI about the Assessee. Further, in the case
Meenakshi N Shah, Mumbai vs Ito 19(2)(3), Mumbai on 20 June, 2018
आयकर
