2021 (5) TMI 119

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....For the Petitioner : Mr.K.Soundarrajan For the Respondent : Mr.N.Dilipkumar, Standing counsel COMMON ORDE R Heard the learned counsel on either side. 2.The orders impugned in this writ petition was passed under Section 144 of the Income Tax Act, 1961 whereby the assessing authority passed the same on best judgment assessment basis. The learned standing counsel in Para 4 of the counter ....