TMI Blog2004 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... st exist that income has escaped assessment. Whereas, no such ground must exist while exercising powers under section 143(2)(b) - The summary scheme envisaged under section 143 is an exception to the normal rule. In issuing such notice, there is no need to record reasons and hence, the assessee cannot question the issuance of notice issued by the Assessing Officer under section 143(2)(b) on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction for making fresh assessment by the Assessing Officer was illegal because no reasons stood recorded for reopening of assessment under section 143(2)(b) of the Income-tax Act?" In order to answer the question referred, a few relevant facts need mention as are stated by the Tribunal in the statement of case drawn while referring the question to this court. The assessee is an individual. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Having perused the record of the case and having heard the submission of learned counsel for the Revenue, we answer the question against the assessee and in favour of the Revenue. In our opinion, there lies a distinction between cases falling in section 143(2)(b) and section 147 of the Act. In the cases falling in the latter category of cases, namely, under section 147, a reasonable belief must ..... X X X X Extracts X X X X X X X X Extracts X X X X
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