Definite Information

Definite information, the phrase 'definite informa-tion' cannot be construed in a universal sense and its meaning must'depend on and'vary with the circumstances of each case. The information must be definite, that is, more than mere guess, gossip or rumour. There must also be a causal connexion between the information and the discovery; but 'discovery' in the context of the, s. does not mean a conclusion of certainty at the stage of notice, What is necessary at that stage is that the Income-tax Officer should have formed an honest belief upon materials which reasonably support such belief, A.N. Lakshman Shenoy v. C.I.T., AIR 1958 SC 795 (802). [Income-tax Act, (11 of 1922), s. 34(1)]