2021 (2) TMI 1207

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.... Jayapratap, Government Advocate. ORDER Heard Mr. P.C. Harikumar, learned counsel for the petitioner and Mr. ANR. Jayaprathap, learned Government Advocate for the respondents. 2. The challenge is to an order of assessment dated 26.11.2019 passed in terms of the provisions of the Income Tax Act, 1961 (in short 'Act') for the Assessment Year (A.Y.) 2017-18. 3. The main ground argued is v....

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....were made in Specified Bank Notes on two days amounting to a sum of Rs. 19,07,500/- and there were other bank transactions as well made during demonetization period. 6. On an analysis of the bank account of the petitioner, the Assessing Authority issued a notice to the assessee calling upon her to explain the same, but there was no response to any of the notices issued. An explanation is set fort....

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.... and has come to the attention of the petitioner. 9. The second affidavit is styled as a 'Better Affidavit'. In my understanding, a better affidavit is one that elaborates and clarifies upon facts where the original affidavit is unclear or inadequate. It does not contemplate a situation where the fact pattern has been altered substantially. Be that as it may, two things are clear: one, th....