TMI Blog1997 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of this case - sufficiency or correctness of the material is not a thing to be considered at this stage - It will be open to the assessee to prove that the assumption of facts made in the notice was erroneous - C.A. 1972 OF 1992 - - - Dated:- 17-12-1997 - SUHAS CHANDRA SEN. and SYED SHAH MOHAMMED QUADRI. JUDGMENT The challenge in this case is to the reopening of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive a final decision as to whether there is suppression of material facts by the assessee or not. We have only to see whether there was prima facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening of the case in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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