Orissa High Court
Case Details
ORISSA HIGH COURT : CUTTACK W.P.(C) No.16357 of 2025 In the matter of an Application under Articles 226 & 227 of the Constitution of India, 1950 *** Utkal Trading Company Private Limited Kachery Road, Rourkela – 769 012 Sundargarh, Odisha Represented by its Director Sri Prabhat Kumar Tibrewal Aged about 61 years Son of Late Sambunath Tibrewal Residing at Plot No.:O-7, 7 and 8 Area Rourkela – 769 004 District: Sundargarh Odisha … Petitioner -VERSUS- 1. Central Board of Direct Taxes Represented by Chairman, North Block New Delhi – 110 002. 2. 3. Joint Commissioner of Income Tax Aayakar Bhawan, Rourkela Range Udit Nagar, Rourkela Odisha – 769 012. Income Tax Officer, Ward-3 Aayakar Bhawan, Rourkela Range Udit Nagar, Rourkela Odisha – 769 012. … W.P.(C) No.16357 of 2025 Opposite Parties. Page 1 of 76 Counsel appeared for the parties: For the Petitioner : M/s. Chitrasen Parida, Debasish Hazra, Advocates For the Opposite Parties : Mr. Avinash Kedia, Junior Standing Counsel, Income Tax Department P R E S E N T: HONOURABLE CHIEF JUSTICE MR. HARISH TANDON AND HONOURABLE JUSTICE MR. MURAHARI SRI RAMAN Date of Hearing : 01.07.2025 :: Date of Judgment : 01.07.2025 MURAHARI SRI RAMAN, J.— J UDGMENT Questioning legality, impropriety and arbitrariness of issue of Notice dated 29.04.2025 issued by the Income Tax Officer, Ward-3, Rourkela in exercise of power conferred under Section 148 (Annexure-1) consequent upon decision vide Order passed even date under Section 148A(3) of the Income Tax Act, 1961 (Annexure- 3), the petitioner approached this Court insisting to invoke extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India, with the following prayer(s): W.P.(C) No.16357 of 2025 Page 2 of 76 “In view of the above facts and circumstances, it is most this Hon‟ble Court may respectfully prayed graciously be pleased to: that a) Admit the writ application; b) c) Issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, order or direction for quashing the notice dated 29.04.2025 issued under Section 148 and the Order dated 29.04.2025 passed under Section 148A(3) pursuant to notice dated 20.03.2025 issued under Section 148A(1) of the Income Tax Act, 1961, by the opposite party No.3 for the Assessment Year 2020-21 under Annexure-1 and 3 respectively; And if the opposite parties fail to show cause or sufficient cause, then the rule may be made absolute; d) And further your Lordships may please to pass such other order/orders as your Lordships may deemed fit and proper; And for this act of kindness, the petitioner as in duty bound shall ever pray.” Facts as pleaded and submissions made by learned counsel for the petitioner: 2. The petitioner, a private limited company carrying on business in trading of sponge iron, billets and mild steel scraps, etc., is stated to have filed e-returns on 08.12.2020 pertaining to Assessment Year 2020-21 [Financial Year 2019-20] reflecting facts and figures in W.P.(C) No.16357 of 2025 Page 3 of 76 tune with the books of account audited under Section 44AB of the Income Tax Act, 1961 (for short, “IT Act”). 2.1. Alleging bogus purchases to the tune of Rs.34,99,247/- being effected from M/s. Madhumita Steel Industries Pvt. Ltd. during the said Assessment Year the Income Tax Officer, Ward-3, Rourkela (“Assessing Officer”, for convenience) issued Notice dated 12.03.2024 under Section 148A(b) in pursuance of which an Order dated 23.03.2024 was passed under Section 148A(1), which was subject matter of challenge before this Court in a writ petition being W.P.(C) No.8865 of 2024 (hereafter referred to as “first writ petition”). 2.2. Said first writ petition was disposed of with the following observation vide Order dated 15.04.2024: “6. Considering the contentions raised by learned counsel for the parties and without expressing any opinion on the merits of this case, since Mr. S.C. Mohanty, learned Senior Standing Counsel for the Revenue made a fair submission that opportunity of hearing has not been given to the petitioner, the order dated 23.03.2024 passed by the authority under Section 148A(d) of the Income Tax Act cannot be sustained in the eye of law and the issuance of consequential notice under Section 148 of the Income Tax Act under Annexure-2 also cannot be sustained in the eye of law. Thereby, the same are liable to be quashed and are hereby quashed. This Court remits the matter to the very same authority to hear afresh by giving opportunity of hearing to Page 4 of 76 W.P.(C) No.16357 of 2025 the petitioner and pass appropriate order in accordance with law. 7. With the above observation and direction, the writ petition stands disposed of.” 2.3. In connection with such direction of this Court, the ITO issued Letter dated 09.04.2025 to the petitioner requesting to furnish reply/explanation and in compliance thereof, the assessee filed reply/explanation with respect to the allegations made on 28.04.2025. The Assessing Officer issued Notice dated 29.04.2025 under Section 148 (Annexure-1) upon consideration of written reply of the assessee and affording opportunity vide Order dated 29.04.2025 passed under Section 148A(3) (Annexure-3). Said Order has been issued by the ITO after having obtained prior approval of the Joint Commissioner of Income Tax, Rourkela Range, Rourkela as required under Section 148A(3). 2.4. The petitioner has come up before this Court by way of filing the present writ petition challenging the Notice under Section 148 as well as the Order under Section 148(3). Hearing: 3. The matter is listed for possibility of entertainment of writ petition questioning the Notice under Section 148 of W.P.(C) No.16357 of 2025 Page 5 of 76 the IT Act issued on being satisfied to initiate proceeding by Order under Section 148A(3). 3.1. As short point has been raised whether the ITO is competent to issue Notice under Section 148 inasmuch as the amount of escapement of income from assessment being quantified at less than Rs.50,00,000/- in view of interdiction contained in Section 149(1) of the IT Act, on consent, the counsel for respective parties final hearing is conducted today.
Legal Reasoning
reception of knowledge. The expression „information‟ means instruction or knowledge derived from an external source concerning facts or parties or as to law relating to and/or having a bearing on the assessment. We agree that a mere change of opinion or having second thought about it by the competent authority on the same set of facts and materials on the record does not constitute „information‟ for the the word purposes of “information” used in the aforesaid Section is of the widest amplitude and should not be construed narrowly. It comprehends not only variety of factors including information from external sources of any kind but also the discovery of new facts or information available in the record of assessment not previously noticed or investigated. Suppose a mistake in the original order of assessment is not discovered by the Assessing Officer, on further scrutiny, if it came to the notice of another assessor or even by a subordinate or a superior officer, it would be considered as information disclosed to the is not incumbent officer. extraneous to the record and the informant gathered the information from the record, the immediate source of in such to circumstances is in one sense extraneous to the record. It will be information in his possession within the meaning of Section 19 of the State Act. In such cases of obvious mistakes apparent on the face of the record of assessment, that record itself can be a source of information, if that information leads to a discovery or belief that there has been an escape of assessment or wrong assessment. underassessment If the mistake the Officer information itself or W.P.(C) No.16357 of 2025 Page 16 of 76 22. There are a catena of judgments of this Court holding that assessment proceedings can be reopened if the audit objection points out the factual information already available in the records and that it was overlooked or not taken into consideration. Similarly, if audit points out some information or facts available outside the record or any arithmetical mistake, assessment can be re-opened. *** 27. The expression „information‟ means instruction or knowledge derived from an external source concerning facts or parties or as to law relating to and/or after bearing on the assessment. We are of the clear view that on the basis of information received and if the assessing officer is satisfied that reasonable ground exists to believe, then in that case the power of the assessing authority extends to reopening of assessment, if for any reason, the whole or any part of the turnover of the business of the dealer has escaped assessment or has been under assessed and the assessment in such a case would be valid even if the materials, on the basis of which the earlier assessing authority passed the order and the successor assessing authority proceeded, were same. ***” 7.5. The action based on the subjective opinion or satisfaction can judicially be reviewed first to find out the existence of the facts or circumstances on the basis of which the authority is alleged to have formed the opinion. It is true that ordinarily the Court should not inquire into the correctness or otherwise of the facts W.P.(C) No.16357 of 2025 Page 17 of 76 found except in a case where it is alleged that the facts which have been found existing were not supported by any evidence at all or that the finding in regard to circumstances or material is so perverse that no reasonable man would say that the facts and circumstances exist. The Courts will not readily defer to the conclusiveness of the authority‟s opinion as to the existence of matter of law or fact upon which the validity of the exercise of the power is predicated. The doctrine of reasonableness thus may be invoked. Where there are no reasonable grounds for the formation of the authority‟s opinion, judicial review in such a case is permissible. Where the circumstances or material or state of affairs does not at all exist to form an opinion and the action based on such opinion can be quashed by the Courts. Hence, in effect there is no evidence whatsoever to form or support the opinion. The distinction between insufficiency or inadequacy of evidence and no evidence must, of course, be borne in mind. A finding based on no evidence as opposed to a finding which is merely against the weight of the evidence is an abuse of the power which courts naturally are loath to tolerate. Whether or not there is evidence to support a particular decision has always been considered as a question of law. When the conclusion is drawn is based on irrelevant matter, it is said that the authority would be deemed not to have applied its mind W.P.(C) No.16357 of 2025 Page 18 of 76 or it did not honestly form its opinion. The existence of circumstances is a condition precedent to form an opinion. The Court can inquire whether the facts and circumstances so found to exist have a reasonable nexus with the purpose for which the power is to be exercised. In other words, if an inference from facts does not logically accord with and flow from them, the Courts can interfere treating them as an error of law. Thus, the Court can see whether on the basis of the facts and circumstances found, any reasonable man can say that an opinion as is formed can be formed by a reasonable man. That would be a question of law to be determined by the Court. Where all the material facts are fully found, and the only question is whether the facts are such as to bring the case within the provisions properly construed of some statutory enactment, the question is one of law only. The Court can interfere if the constitutional or statutory term essential for the exercise of the power has either been misapplied or misinterpreted. The Courts have always equated the jurisdictional review with the review for error of law and have shown their readiness to quash an order if the meaning of the constitutional or statutory term has been misconstrued or misapplied. It is permissible to interfere in a case where the power is exercised for improper purpose. If a power granted for one purpose is exercised for a different purpose, then it will be deemed that the W.P.(C) No.16357 of 2025 Page 19 of 76 power has not been validly exercised. If the power in this case is found not to have been exercised genuinely for the purpose of taking immediate action but has been used only to avoid embarrassment or wreck personal vengeance, then the power will be deemed to have been exercised improperly. The grounds which are relevant for the purpose for which the power can be exercised have not been considered or grounds which are not relevant and yet are considered and an order is based on such grounds, then the order can be attacked as invalid and illegal. On the same principle, the administrative action will be invalidated if it can be established that the authority was satisfied on the wrong question. The aforesaid principles of exercise of power vis-(cid:224)-vis validity of exercising power has been discussed elaborately by the Hon‟ble Supreme Court of India in Amarendra Kumar Pandey Vrs. Union of India, 2022 SCC OnLine SC 881. 7.6. “Proceeding” is frequently used to denote a step in an action and obviously it has that meaning in such phrases as proceeding in any cause or matter. When used alone, however, it is in certain statutes to be construed as synonymous with or including action. Reference may be had to Halsbury‟s Laws of England, Vol. 1, 3rd Edition, page 6. 7.7. The term “proceeding” is a very comprehensive term and generally speaking means a prescribed course of action W.P.(C) No.16357 of 2025 Page 20 of 76 for enforcing a legal right. It is not a technical expression with a definite meaning attached to it, but the one, the ambit of whose meaning, will be governed by the statute. It indicates a prescribed mode in which judicial business is conducted. Refer: Babu Lal Vrs. Hazari Lal Kishori Lal,
Arguments
3.2. Heard Sri Chitrasen Parida, learned Advocate for the petitioner and Sri Avinash Kedia, learned Junior Standing Counsel for the opposite parties. Arguments: 4. Sri Chitrasen Parida, learned Advocate appearing for the petitioner advanced following submissions: (i) After expiry of three years and three months from the end of the relevant Assessment Year 2020-21, Notice dated 29.04.2025 being issued under Section 148, the same is hit by law for the income alleged to have escaped assessment has been quantified at Rs.34,99,247/- vide Order dated 29.04.2025 passed under Section 148A(3); (ii) The reopening of assessment by issue of Notice under Section 148 of the IT Act is without W.P.(C) No.16357 of 2025 Page 6 of 76 jurisdiction of ITO for the same is within the domain of authority under the National Faceless Assessment Centre (NFAC) in terms of Section 151A. 5. Sri Avinash Kedia, learned Junior Standing Counsel opposing such contentions submitted that initially the ITO had invoked power under Section 148A, as it existed at the relevant point of time, pursuant to which an Order was passed under Section 148A(d) and said Order got quashed by this Court in the first writ petition, with an order of remit to the Assessing Officer. Said section being substituted with effect from 01.09.2024 vide the Finance (No.2) Act, 2024, a Notice dated 29.04.2025 under Section 148 has been issued as a sequel to Order dated 29.04.2025 passed under Section 148A(3) in compliance of order of remit by this Court vide Order dated 15.04.2024 passed in W.P.(C) No.8865 of 2024. Therefore, there is no incongruity in issue of such notice. Expanding his argument further it is submitted that having accepted said order of this Court, the assessee participated in the proceeding in furtherance of Notice dated 20.03.2025 under Section 148A(1) issued in connection with order of this Court. It is fervently submitted that the petitioner-assessee cannot after such participation question the legality of proceeding under Section 148 of the IT Act. W.P.(C) No.16357 of 2025 Page 7 of 76 Relevant statutory provisions: 6. To comprehend the issue, the relevant statutory provisions as it existed during the period of assessment (Assessment Year 2020-21) and after remand order passed by this Court may deserve to be taken note of. 6.1. Provisions of Section 148, Section 148A and Section 149 of the IT Act are reproduced hereunder: Prior to amendment by virtue of the Finance (No.2) Act, 2024 with effect from 01.09.2024 Post amendment by virtue of the Finance (No.2) Act, 2024 with effect from 01.09.2024 148. Issue of notice where income has escaped assessment.— Before making the assessment, reassessment or re-computation under Section 147, and subject to the provisions of Section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, (d) of if required, under clause Section 148A, requiring him to furnish within a period of three months from the end of the month in which such notice is issued, or such further period as may be allowed by the Assessing Officer on the basis of an application made in this regard by the assessee, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under Section 139: corresponding the to Provided that no notice under this section 148.Issue of notice where escaped has income assessment.— (1) Before making the 147, assessment, or reassessment under recomputation Section the Assessing Officer shall, subject to the provisions of Section 148A, issue a notice to the assessee, along with a copy of the order passed under sub- section (3) of Section 148A, requiring him to such furnish, within period be specified in the notice, three exceeding not months from the end of the month in which such notice is issued, a return of his income or income of any other person in respect of whom he is this assessable under as may W.P.(C) No.16357 of 2025 Page 8 of 76 the income chargeable shall be issued unless there is information with the Assessing Officer which suggests that tax has to escaped assessment in the case of the assessee for the relevant assessment year and the Assessing Officer has obtained prior approval of the specified authority to issue such notice: Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an order under clause (d) of Section 148A to the effect that it is a fit case to issue a notice under this section: Provided also that any return of income, required to be furnished by an assessee under this section and furnished beyond the period allowed shall not be deemed to be a return under Section 139. Explanation-1.— For the purposes of this section and Section 148A the information with the Assessing income Officer which suggests chargeable to tax has escaped assessment means,— that the (i) (ii) any information in the case of the assessee for the relevant assessment year risk management strategy formulated by the Board from time to time; in accordance with the any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this Act; or (iii) any information received under an agreement referred to in Section 90 or Section 90A of the Act; or (iv) any information made available to the Assessing Officer under the scheme notified under Section 135A; or W.P.(C) No.16357 of 2025 Act during the previous year corresponding to the relevant assessment year. Provided that no notice under this section shall be issued unless there is the information with Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for relevant assessment year: the further that Provided the Assessing where received has Officer information under the scheme notified under Section 135A, no notice under this section shall be issued without prior approval of the specified authority. (2) The (1) under return of income sub- required shall be section furnished in such form and verified in such manner and setting forth such other particulars, as may be prescribed, and the provisions of this Act shall, apply accordingly as if such return were a return to be required furnished under Section 139: Provided that any return of income required under sub-section (1), furnished after the expiry of the period specified in the the said notice under Page 9 of 76 (v) any information which requires action in consequence of the order of a Tribunal or a Court. sub-section, shall not be deemed to be a return under Section 139: Explanation-2.— For the purposes of this section, where,— (i) (ii) (iii) (iv) a search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132A, on or after the 1st day of April, 2021, in the case of the assessee; or a survey is conducted under Section 133A, other than under sub-section (2A) of that section, on or after the 1st day of April, 2021, in the case of the assessee; or the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner, that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned under Section 132 or Section 132A in case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or of prior approval the Assessing Officer is satisfied, with the Principal Commissioner or Commissioner, that any books of account or documents, seized or requisitioned under Section 132 or Section 132A in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee, the Assessing Officer shall be deemed to have information income which chargeable escaped tax assessment in the case of the assessee where the search is initiated or books of account, other documents or any assets are requisitioned or survey is conducted in the case of the assessee or money, suggests that has the to and the the (3) For the purpose of this Section section information 148A, with Assessing Officer which suggests that income chargeable to tax has assessment escaped means— the of for information case in (i) any the the assessee the relevant assessment in accordance year risk the with management strategy formulated by the Board from time to time; or that in (ii) any audit objection to the the effect assessment the case of the assessee for relevant assessment year has not been made in accordance with the provisions of this Act; or the (iii) any information received under an agreement referred to in Section 90 or Section 90A of the Act; or (iv) any information made available to the Officer Assessing the scheme under under notified W.P.(C) No.16357 of 2025 Page 10 of 76 jewellery or other valuable bullion, article or thing or books of account or documents are seized or requisitioned in case of any other person. Explanation-3.— For the purposes of this section, specified the specified authority authority means referred to in Section 151. 148A. Conducting inquiry, providing opportunity before issue of notice under Section 148.— The Assessing Officer shall, before issuing any notice under Section 148,— (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not than seven days and but not less exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under Section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c) consider the reply of assessee furnished, if any, in response to the show-cause notice referred to in clause (b); (d) decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under Section 148, by passing an order, with the prior approval of specified Section 135A; or (v) any information which requires action in consequence of the order of a Tribunal or a Court; or of information case in (vi) any the the assessee emanating survey from conducted under Section 133A, other under than sub- (2A) of the section said section, on or after the 1st day of September, 2024. 148A. Procedure before issuance of notice under Section 148.— (1) Where the the Assessing information Officer has that suggests which income chargeable to tax has escaped assessment in case of an assessee for the relevant assessment year, he shall before issuing any notice under Section 148 provide an opportunity of to such being heard assessee serving by upon him a notice to show cause as to why a notice under Section 148 should not be issued in his case and such notice to show cause shall be accompanied the which information income that suggests chargeable to tax has escaped assessment in his case for the relevant by W.P.(C) No.16357 of 2025 Page 11 of 76 authority, within one month from the end of the month in which the reply referred to in clause (c) is received by him, or where no such reply is furnished, within one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) expires: Provided that the provisions of this section shall not apply in a case where,— (a) a search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132A in the case of the assessee on or after the 1st day of April, 2021; or the approval (b) the Assessing Officer is satisfied, with the prior Principal of Commissioner or Commissioner that any money, bullion, jewellery or other valuable article or thing, seized in a search under Section 132 or requisitioned under Section 132A. in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or the approval (c) the Assessing Officer is satisfied, with the prior Principal of Commissioner or Commissioner that any books of account or documents, seized in a or search under Section 132 requisitioned under Section 132A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee; or (d) the Assessing Officer has received any information under the scheme notified under Section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. Explanation.— For the purposes of this section, specified the specified authority authority means assessment year. (2) On receipt of the notice under sub-section (1), the furnish assessee may his reply within such period, as may be specified in the notice. (3) The Assessing Officer shall, on the basis of material available on record and taking into account the reply of the assessee furnished under sub-section (2), if any, pass an order with the prior approval of the specified authority determining whether or not it is a fit case to issue under notice Section 148. (4) The provisions of this section shall not apply to income chargeable to tax escaping assessment for any assessment year in the case of an assessee the Assessing where received Officer has information under the scheme notified under Section 135A. Explanation.— For the purposes of this section and Section 148, authority” “specified specified means authority referred to in Section 151. the W.P.(C) No.16357 of 2025 Page 12 of 76 referred to in Section 151. Analysis and discussions: 7. The facts are undisputed that alleging bogus purchases to the tune of Rs.34,99,247/- effected from M/s. Madhumita Steel Industries during the Financial Year 2019-20 [related to Assessment Year 2020-21] which is stated to have escaped assessment of tax, the petitioner was issued with Notice dated 12.03.2024 under Section 148A(b) [pre-amended provision] by the ITO and an Order dated 23.03.2024 under Section 148(d) was passed, consequent upon which a Notice dated 23.03.3024 was issued under Section 148 contemplating assessment of tax under the IT Act. 7.1. Such Notice under Section 148 and the Order under Section 148A(d) was quashed by this Court in Order dated 15.04.2024 on the conceded position by counsel for the both sides that no opportunity of hearing was afforded to the petitioner before passing Order under Section 148(d). Meticulous reading of Order dated 15.04.2024 of this Court in the first writ petition would reveal that the Notice dated 12.03.2024 under Section 148A(b) [pre-amended] remained intact, but the Assessing Officer was directed to pass appropriate order after hearing the petitioner by affording an opportunity of hearing. W.P.(C) No.16357 of 2025 Page 13 of 76 7.2. It is of significance to have regard to the expression “information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment” as found incorporated in relevant provisions referred to supra. 7.3. As the word “suggest” being not defined in the IT Act, the meaning can be ascertained from the Advanced Law Lexicon, wherefrom it can be culled out that, “The word „suggest‟, either in its meaning as ordinarily employed or as affected by the context of the will, that can be regarded as expressive of confidence, or belief, or desire, or hope or will, or as the equivalent of a word of entreaty or recommendation: is in fact, and a precatory word at all, in the ordinary sense.” Per Black‟s Law Dictionary, Revised Fourth Edition, 1968 the following meaning is given: “Suggest.— To introduce indirectly to the thought; to propose with diffidence or modesty; to hint; to intimate. Sims Vrs. Ratcliff, 62 Ind.App. 184, 110 N.E. 122, 123.” Meaning of “suggest” as per The New Merriam-Webster Dictionary, 1989 Edition is: “1. To put (as a thought, plan, or desire) into a person‟s mind; 2. to remind or evoke by association or ideas syn. Imply, hint, intimate, insinuate, connote.” W.P.(C) No.16357 of 2025 Page 14 of 76 It is reflected in Oxford Advanced Learner‟s Dictionary of Current English, Eighth Impression, 1985 that, “Suggest.— 1. to Suggest something somebody that…; suggest doing something, propose; put forward for consideration, as a possibility *** to somebody; suggest 2. Bring (an idea, possibility, etc.) into the mind: *** 3. (reflex) come into the mind: An idea suggests itself to me, has occurred to me.” 7.4. From an analogous reading of the Order passed under Section 148A and the Notice under Section 148, it is understood that the Assessing Officer is in possession of “information” about bogus purchases made by the petitioner during the Financial Year 2019-20. Section 148A uses the word “information” which triggers action by the Assessing Officer. The connotation of “information” in the context of reopening of assessment has succinctly been laid down in the case of Larsen & Toubro Limited Vrs. State of Jharkhand, (2017) 103 VST 1 (SC) (Paragraphs 21, 22 & 27) = (2017) 13 SCC 780 which may be reproduced herein below: “21. It is also pertinent to understand the meaning of the word „information‟ in its true sense. According to the Oxford Dictionary, „information‟ means facts told, heard or discovered about somebody/something. The Law Lexicon describes the term „information‟ as the act or process of informing, communication or W.P.(C) No.16357 of 2025 Page 15 of 76 the State Act. But