Reassessment on suspicion to enquire Further is Unsustainable: Gujarat High Court

Case: Artiben Amishkumar Patel Versus The Income Tax Officer, Ward 3(2)(1)

Coram: Justices Biren Vaishnav and Bhargav D Karia

Case No.: R/Special Civil Application No. 18957 Of 2019

Court Observation: “The reassessment was also therefore based on suspicion. As pointed out by learned Senior Counsel Mr.Hemani, that factors that indicate that income has escaped assessment consists of facts which if established will have a cause and effect relationship, whereas factors which indicate a suspicion about income escaping assessment which would warrant a further inquiry. This is not what is contemplated under section 148 of the Act. The jurisdiction cannot be used to carry out a roving inquiry.”

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Reassessment on suspicion to enquire Further is Unsustainable