dark without there being any foundational facts on record. A mere fishing inquiry is contemplated on remand in the hope of digging out material which ... remand be reopened to enable the Revenue to make a fishing inquiry. The result would be that hundreds of assessee would be unnecessarily vexed
roving and fishing enquiry. Hence, according to the
appellant, reopening of assessment for the purpose of
verification and roving or fishing inquiry is not
permissible ... inquiry during the
course of the proceedings is inevitable. But, each and
every type of inquiry cannot be said to be a roving or
fishing
opening the assessment for the
purpose of making a roving and fishing inquiry to verify as to
whether any income has in fact escaped assessment ... opening the assessment for the purpose of
making a roving and fishing inquiry to verify as to whether any
income has in facts escaped assessment
application. The counsel for the appellant submitted that this was a
fishing inquiry to improve the case. The learned Single Judge however observed:
"This ... simple reason that he was making a
roving and fishing inquiry. Mr. Giri submitted firstly that if the respondent No.1 was
concerned with
Assessing Officer cannot make robbing and fishing inquiry during reassessment proceedings and has to confine to specific items of escaped income only ... Assessing Officer in consequence of such general inquiry or robbing and fishing inquiry cannot be sustained and have to be deleted. We, therefore, delete various
Patel would submit
that the Assessing Officer wishes to make a fishing inquiry.
7. In the last, Mr.Patel submitted that while according
sanction under ... escaped assessment. In other words, for mere verification or for a
fishing inquiry re-opening of the assessment is not permissible.
However, such
Vipan Khanna (supra), the assessing officer cannot make robbing and fishing inquiry during reassessment proceedings and has to confine to specific items of escaped income ... assessing officer in consequence of such general inquiry or robbing and fishing inquiry cannot be sustained and have to be deleted. We, therefore, delete various
normal additions can
be made in the assessment, by making a rowing
inquiry.
Page 11 of 55
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laws, the auditor is not expected to do roving
and fishing inquiries and he cannot be
expected to do the work of the Assessing
normal additions can
be made in the assessment, by making a rowing
inquiry.
Page 11 of 55
Downloaded ... 2021
laws, the auditor is not expected to do roving
and fishing inquiries and he cannot be
expected to do the work of the Assessing
normal additions can
be made in the assessment, by making a rowing
inquiry.
Page 11 of 55
Downloaded ... 2021
laws, the auditor is not expected to do roving
and fishing inquiries and he cannot be
expected to do the work of the Assessing
