course of re-assessment proceedings that the Assessing Officer had made fishing enquiries and based the addition on presumptions ignoring the relevant material available ... behalf of the assessee that the Assessing Officer had started making fishing enquiries without any information is contrary to the facts on record. Our attention
during the course of proceedings under Section 147 to make roving/fishing enquiries and consequent disallowance/additions/ adjustments to the assessed income. The assessee relied ... That showed that the assessment was reopened for making roving or fishing enquiries. In support of this contention reliance was placed on the decision
during the course of proceedings under Section 147 to make roving/fishing enquiries and consequent disallowances/additions/adjustments to the assessed income. The assessee relied ... That showed that the assessment was reopened for making roving or fishing enquiries. In support of this contention reliance was placed on the decision
filed by the Wife is
in the nature of roving and fishing enquiry into the private life of R-2,
lacking precise particulars of time ... Family Court's observation that the request amounted to a
‗fishing enquiry' was erroneous, as her application contained specific
particulars--names of hotels
period of limitation and
for indulging in a roving and fishing enquiry. The appellant then filed an
application under Article 226 of the Constitution ... transgressed the
investigation order and conducted a roving and fishing enquiry. The appellant is
also aggrieved because it was not provided with certain vital documents
additions/ disallowances on various issues on
the basis of roving and fishing enquiries conducted during
reassessment proceedings de hors the basis and the issues
search and seizure on the ground that it is a fishing enquiry and the
16:56:26 IST
Reason:
1 For short, ‘Revenue ... issued merely with a view to making
a roving or fishing enquiry.
The expression ‘reason to believe’ has been explained in various
decisions
powers" and was "in the nature of a fishing enquiry or investigation with the sole object of assessing the company without any authority ... utilised as a mere cloak or pretense for making a "fishing enquiry or investigation with the object of reviewing the previous order". Whether
petitioner says that the Assessing Officer is only making roving and fishing enquiries which is not permissible and is outside the scope of Section ... also disputing that the Assessing Officer was merely making roving and fishing enquiry, it has been contended on behalf of the respondents, that there
petitioners do not get a chance to make a roving or fishing enquiry in the ballot boxes so as to justify their claim that ... appellant in asking for inspection was to make a fishing enquiry with a view to find out some material to support his case that
