Supreme Court · 2020 INSC 330 · Decided 3 April 2020
Delhi Television LTD. v. Deputy Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2020 INSC 330 · [2020] 7 S.C.R. 649
- Case number
- CIVIL APPEAL No. 1008/2020
- Decided
- 3 April 2020
- Bench
- L. NAGESWARA RAO, DEEPAK GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147
Headnote
Income Tax Act, 1961 : s.147 - Power under, invocation of - Whether the revenue had sufficient reasons to believe that undisclosed income of the assessee has escaped assessment and there were grounds to issue notice u/s.147 - Held: Information which comes to the notice of the assessment years can definitely form tangible material to invoke powers vested with the assessing officer u/s.147 of the Act - At the stage of issuance of notice, the assessing officer is to only form a prima facie view - In the instant case, material disclosed in assessment
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