https://www.taxtmi.com/caselaws?id=442496 The appeal was dismissed, and the order by the Single Bench was upheld. The court found the order under Section 148A(d) of the Income Tax Act, 1961, to be valid, based on substantial evidence of cash loans and unexplained expenditure. Allegations of procedural irregularities and violations of natural justice were rejected, as the court determined that necessary documents and inquiry details were provided. The court emphasized that factual disputes should be addressed in reopening proceedings under Section 148, not in writ jurisdiction. en-us Wed, 30 Aug 2023 00:00:00 +0530 Wed, 07 Feb 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442496 The appeal was dismissed, and the order by the Single Bench was upheld. The court found the order under Section 148A(d) of the Income Tax Act, 1961, to be valid, based on substantial evidence of cash loans and unexplained expenditure. Allegations of procedural irregularities and violations of natural justice were rejected, as the court determined that necessary documents and inquiry details were provided. The court emphasized that factual disputes should be addressed in reopening proceedings under Section 148, not in writ jurisdiction. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442496