Petitioner's Income Tax Assessment Reopened u/s 147 Due to Employment Evidence; Writ Petition Lacks Merit for AY 2006-2007.

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....Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there is sufficient ground for re-opening of the assessment under Section 148 read with 147 of the Income Tax Act, 1961. Therefore, no merits in the writ petition as far as the Assessment Year 2006-2007 is concerned. - HC....