Court cannot sit in assessment over decisions of UPSC unless statutory breach or mala fides are shown
Bombay High Court: A Division Bench comprising of V.K. Tahilramani, Acting CJ and M.S. Sonak, J., dismissed a writ petition challenging the
assessment
Re-opening of assessment to be based on concrete evidence
Income Tax Appellate Tribunal (ITAT): The Raipur Bench of ITAT while deciding on an appeal has held that where more than 4