station, therefore he should have
registered FIR before going to spot. The
information can be said to be definite because PW1
secured two panchas ... informant's
message. Mere securing of panchas before going
to spot does not lead to an inference that
information was definite. In a decision
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
Subordinate Judges, Senior
Division for quite sometime. We do not have
definite information about the posts of Civil Judges
(Senior Division) lying vacant
2022
reasonable and prudent man on the basis of the information
secured by him that there is a case for reopening, then
Section ... officer entertained a "bona fide" belief upon
the definite information presented before him. Power under
this section cannot be exercised on mere rumours
basis of such information, the
Assessing Officer issued notice for reopening 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
Amir
Faiyaj or by P.W.2 Suhaib and the present FIR was lodged on
the basis of written report by the injured Akil Ahmad ... hospital. Thus, if the
prosecution evidence is to be believed, a definite information
about the killing of Imran and causing injury to the injured Akil
assessee from assessment. The fact that the words "definite information" which were there in section
assessee from assessment. The fact that the words "definite information" which were there in section
actual position is
not altered; (iii) The test of reasonable and credible
information regarding the existence of pirated software or
incriminating evidence should ... Investigator should receive
objective evaluation. (v) In cases where certain and definite
information with regard to the existence of pirated
software or incriminating evidence
The Principal Commissioner Of Customs vs Kishan Manjibhai Gadhesariya on 14 February, 2022
Author: J
