original assessments, the reopening of the assessments on the basis of mere change of opinion was bad in law. It was, further, pointed ... entirely agree with the submission made on behalf of the department that merely because in the assessment year 1963-64 the ITO had attempted
discharge its burden. In purported discharge of that burden, it has merely relied on the absence of co-operation on the part of the assessee ... order that he did not rely on any material at all but merely relied on the "mood" of the assessee. He has also
following the Ciba case , held that the assessee acquired a mere licence to use the patents, designs and the technical knowledge under the collaboration agreement ... said business to the assessee and that the English company granted a mere licence to the assessee to use the patents and the technical knowledge
However, it was observed that it was not equally clear whether a mere change of opinion will enable the ITO to proceed under that provision ... case before the High Court was not a case'of mere change of opinion, it was a case of an awareness, for the first
appeal to
the AAC who held that the disputed entry was merely a book entry and
had been made by way of a counter claim ... accounts but had been both credited and debited. The entry merely represented a counter claim in the event the salami collected was directed
that the alleged belief, as mentioned in the impugned notice, was a mere pretence and does not exist. In fact, there was no material whatsoever ... purporting to assume jurisdiction under Section 17 as aforesaid on a mere change of opinion or with a view to change the method of valuation
ground on the question of interest. The Tribunal also felt that merely because the ITO had given such direction for levy of interest it could ... Section 246 and this point, in our opinion, is not concluded merely because there was a recommendation in the Tyagi Com-mitttee's Report
provisions of this Act shall apply accordingly' it refers merely to the machinery provided by the Act for the assessment of escaped income ... English courts is that 'all statutes other than those which are merely declaratory or which relate only to matters of procedure or of evidence
observed as follows (p. 200):
" To the extent that this appeal merely raises the question of his liability to pay penal interest, his appeal ... quantum which he cannot do, because the quantum is arrived at merely by automatic computation, but it seems to us that he can challenge
apportion them. The Tribunal further held that the mere fact that the assessee indulged in benami businesses and the profits from those benami businesses ... also entirely wrong.
24. Mr. Roy next contended that a mere default in the production of books will not attract the penalty of cancellation
