Reviewed case brief
Rajesh Jhaveri Stock Brokers v CIT
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2007
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
For reopening assessment under S.147, the AO needs only 'reason to believe'; at the stage of issuing notice, the sufficiency of reasons is not to be tested.
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.