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1 - 10 of 12 (0.29 seconds)Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 271F in The Income Tax Act, 1961 [Entire Act]
Section 282 in The Income Tax Act, 1961 [Entire Act]
Smt. Aarti Singal, Chandigarh vs Dcit, Cc-1, Chandigarh on 7 February, 2020
ANS Law Associates, in ITA No. 5181/M/2012 dated 5.12.14 (Mum)
DCIT vs. Shree G. Selva Kumar" in ITA No.868/Bang/2009 decided on
22.10.10
Aarti Raman vs. DCIT" in ITA No.245/Bang/2012 decided on 05.10.12.
The Income Tax Act, 1961
Indian Oil Corporation vs Income Tax Officer, Central Circle V, ... on 8 May, 1986
Indian Oil Corpn. v ITO (1986) 159 ITR 956 (SC)
Manikonda Venkata Narasimham v CIT (1960) 39 ITR 575 (AP)
Adarsh Chemicals and Fertilizers v IAC (1995) 212 ITR 185 (Guj.)
The provisions of section 147 empower the Assessing Officer, to reopen an
assessment if he has "reason to believe" that income has escaped
assessment. The important words under section 147 are 'has reason to
believe' The words "reason to believe" suggests that the belief must be that
of an honest and reasonable person based upon reasonable ground and that
the Ld. AO may act on direct or circumstantial evidence but not without the
7
ITA No. 76/JP/2023.
Smt. Bhanwari Devi, Alwar.
Commissioner Of Income-Tax, West ... vs Ramendra Nath Ghosh on 19 August, 1971
In CIT vs. Ramendra Nath Ghosh, 82 ITR 888(SC), the hon'ble court
has discussed the Rule 17 of Order V of CPC which read as under: