Reviewed case brief
CIT v Atul Mohan Bindal
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[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2009
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Reassessment under S.147/148 requires the AO to have 'reason to believe' that income has escaped assessment; mere change of opinion is not permissible.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.