2021 (8) TMI 1294

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....r. ANR. Jayaprathap Junior Standing Counsel O R D E R Heard Mr.T.Vasudevan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Junior Standing Counsel who accepts notice for the respondent and is armed with instructions to proceed with the matter finally. 2. The petitioner assails a notice issued under Section 148 of the Income Tax Act, 1961 (in short -Act-) dated 30.03.2021 on....

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....sis for the impugned re~assessment, reference is made to verification of the records of assessment including Form 3CD of the audit report. Thus, and prima facie, the documents relied upon in support of proceedings for re~assessment are very much part of the records. According to the petitioner, there is no other, let alone tangible material, that has been discerned to justify the impugned proceedi....