https://www.taxtmi.com/caselaws?id=344594 ITAT Chennai (AT) held the reassessment under section 143(3) valid where notice was issued solely on the basis of AIR information. The tribunal found the AIR origin of the notice established and not subject to pre-issue verification or explanation. Furnishing the PAN of a relative and asserting representative status did not oblige the AO to drop proceedings. The AO's adjustments to returned income were lawful; the assessee's challenge to the reassessment and adjustments was dismissed. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 13 Oct 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344594 ITAT Chennai (AT) held the reassessment under section 143(3) valid where notice was issued solely on the basis of AIR information. The tribunal found the AIR origin of the notice established and not subject to pre-issue verification or explanation. Furnishing the PAN of a relative and asserting representative status did not oblige the AO to drop proceedings. The AO's adjustments to returned income were lawful; the assessee's challenge to the reassessment and adjustments was dismissed. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344594