WebNov 22, 2024 · Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. WebMar 31, 2024 · It said: The same cannot be said to be a fishing or roving enquiry. Such a statement cannot be said to be a statement under Section 160 and/or the statement to be recorded during the course of investigation as per the Code of Criminal Procedure. Such a statement even cannot be used against the appellant during the course of trial.

Why Supreme Court refused to step into Rafale deal

WebThis paragraph is reproduced below : “Powers to be exercised after due application of mind. Roving or fishing inquiry: The various powers of income tax authorities...) of the Act.An … WebShowing the contexts in which fishing and roving enquiry appears in the document ... Hence, following the judgment in the case of Vipan Khanna (supra), the learned CIT(A) found himself compelled to hold that the additions of Rs. 2,00,000 on account of air journey expenses; of Rs. 45,25,628 on account of sales-tax liability payable to M/s Jindal ... sign in to any email account

Reopening of assessment not allowed for mere verification of

WebDec 14, 2024 · Perception of individuals cannot be basis for fishing and roving enquiry into Rafale deal, apex court says. ... In the Rafale judgment, a three-judge Supreme Court bench pointed out that the petitioners raised “three broad areas of concern, namely (I) the decision-making process; (II) difference in pricing and (III) the choice of IOP” (the ... WebS. 147: An assessment cannot be reopened for the purpose of making a fishing and roving enquiry Section 147/148 of the Act is not meant for reopening an already concluded assessment by first issuing notice and then proceeding to investigate … Injustice was done to the assessee because the Tribunal did not follow the … WebJan 12, 2024 · The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the AO under guise of power to re-open Assessment cannot undertake a fishing or roving … sign into any email