| COURT: | ITAT Mumbai |
| CORAM: | Joginder Singh (JM), N. K. Pradhan (AM) |
| SECTION(S): | 147, 148, Evidence Act |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Change of opinion, Reopening of assessment |
| COUNSEL: | Prakash Jotwani |
| DATE: | May 26, 2017 (Date of pronouncement) |
| DATE: | June 15, 2017 (Date of publication) |
| AY: | 2005-06 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147/ 148: Entire law on reopening of assessments in the context of "change of opinion" vs. "failure to apply mind", with reference to s. 114 of the Indian Evidence Act, 1872 and all judgements on the point discussed | |
Section 114 of the Evidence Act, 1872, is permissive and not a mandatory provision. Nine situations by way of illustrations are stated, which are by way of example or guidelines. As a permissive provision it enables to judge to support his judgment but there is no scope of presumption when facts are known. Presumption of facts under section 114 is rebuttable. The presumption raised under illustration (e) to section 114 of the Act means that when an official act is proved to have been done, it will be presumed to have been regularly done but it does not raise any presumption that an act was done for which there is no evidence or proof
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