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Sufficiency or correctness of material need not be considered at the ...
Apr 15, 2022In Raymond Woollen Mills Ltd. vs. Income-tax Officer, Centre Circle XI, Range Bombay and Ors., (2008) 14 SCC 218, the Supreme Court has held that the expression 'reason to believe' means that there is some prima facie material on the basis of which the Department can reopen the case. The sufficiency or correctness of the material is not a thing to be considered at the stage of issue of ...