Here in this case, as reiterated
several times there was a definite information and material found qua the
assessee which at least needed verification ... core reason for reopening the
assessment was that there was a definite information and document along with
appraisal report received from the office
empowered to reopen the assessment on the
basis of "definite information". Though this
judgment is based on the phraseology of Section ... amendment made in 1948. In that year the words
"definite information" were replaced by the words
"reason to believe". While expatiating
with the
police or in the courts but I have no definite information. I
would not know the names of the girls or their parents
occasion
for recording a FIR as contained in Ex.D/7 against unknown
persons. Admittedly, this FIR was lodged at 18.17 hours ... there would have been anything
like this, they would have definitely informed him. Reading para
29 of cross-examination, it is submitted that Rambabu
revolver does
not suffer from any defect particularly when
he is definitely informed in that charge that
he had control over that revolver ... much as the petitioner therein had
sought the quashing of the FIR No. 158/2014 dated 12.05.2014
registered at Police Station Indira Gandhi International
premises in the name of the second respondent, she would have
definitely informed her staff not to receive any Court notice in the name
where the reassessment
notice has been issued on the basis of definite information
from CBI regarding investments by the assessee which
had not been disclosed
would reveal (hat they merely, in fact blindly,
rely upon the information conveyed to the id Assessing
Officer from independent sources Wings of the
Department ... submission of the Appellant. I find that the
Assessing Officer had definite information from the
Investigation Wing, Ahmedabad in respect of Client Code
Modifications
they [Ramesh (PW-2) &
Laxmi Bai (PW-3)] had no definite information that in actual
accused Indel and Babu Khan had committed murder
Dcit, New Delhi vs Dr. Prannoy Roy, New Delhi on 14 June, 2019
INCOME TAX
