COMMISSIONER OF INCOME TAX Vs. SAMRAJ KRISHAN CHAUDHARY

JUDGEMENT

(1.) The revenue is in an appeal against an order of the Income Tax Appellate Tribunal dated 30 January 2014 under Section 260A of the Income Tax Act, 1961. The assessment year to which the appeal relates is AY - 2009-10.

(2.) The Tribunal has allowed the appeal filed by the assessee on the ground that the basis for issuing a notice under Section 148 for reopening the assessment has not been fulfilled since the Assessing Officer must have reason to believe that income has escaped assessment.

(3.) The following questions of law have been formulated by the revenue: