Judgement

High Court upholds customs seizure, finding adequate material supporting reason to believe standard.

HC Upholds Customs Seizure of Areca Nuts on Smuggling Suspicion

High Court upholds customs seizure, finding sufficient grounds to suspect smuggled areca nuts.

Customs Seized Rs. 2.22 Crore Areca Nuts Without Documents; Gauhati High Court Upholds Action Based on ‘Reason to Believe’

The Tribunal held that mechanical reopening does not meet the requirement of "reason to believe" as per section 147 of the Income Tax Act.

Reopening Without Independent Verification by AO is Bad in Law: ITAT

Reopening Income Tax case without Independent Verification by AO is Bad in Law: ITAT

Court rules that cash cannot be seized under Section 67 of the CGST Act without proper “reason to believe” and absence of statutory notice within six months makes retention unlawful.

HC Orders Release of Rs. 1 Crore Cash Seized by GST Officers; Holds Action Illegal

HC sets aside reassessment under Section 148, citing reasoning based upon unsupported third-party reports.

Big Relief! High Court Sets Aside Reassessment Notice Due to Absence of ‘Reason to Believe’

Orissa HC: When the ‘reason to believe’ that income for the AY in question had escaped assessment is based on a mere ‘change of opinion,’ it does not justify the reopening of the assessment

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HC Upholds Customs Seizure of Areca Nuts on Smuggling Suspicion

Customs Seized Rs. 2.22 Crore Areca Nuts Without Documents; Gauhati High Court Upholds Action Based on ‘Reason to Believe’

Reopening Income Tax case without Independent Verification by AO is Bad in Law: ITAT

HC Orders Release of Rs. 1 Crore Cash Seized by GST Officers; Holds Action Illegal

Big Relief! High Court Sets Aside Reassessment Notice Due to Absence of ‘Reason to Believe’

Income for the AY in question had escaped assessment is based on a mere ‘change of opinion,’ it does not justify the reopening of the assessment