Supreme Court of India
Sheo Nath Singh v. Appellate Assistant Commissioner of Income Tax, Calcutta
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, the appeal is allowed and the judgment of the High Court is set aside.
Judgment, page 9
From the headnote
Income-tax Act, 1922. s. 34(1- )-Preconditions for issue of notice-'Reason to believe'-Belief must be of honest and reasonable person and must not be based on mere suspicion Court can examine this aspect in writ petition. Supreme Court Appeal-Practice-High Court sustaining preliminary objection to petition under Art. 226 but nevertheless proceeding to decide on merits question of validit.l' of notice under s. 34 (1- )-This Court in appeal is not barred from considering High Court's decision on validity ~l section.
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Where later benches applied it
Of those, 1 referred to
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