2022 (5) TMI 121

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....ma, Adv., Mr. Shyam Gopal, Adv., Ms. Suhasini Sen, Adv., Ms. Chinmayee Chandra, Adv And Mr. Raj Bahadur Yadav, AOR ORDER Having heard Shri Balbir Singh, learned ASG and in the facts and circumstances of the case more particularly at the time of Scrutiny Assessment under Section 143(3), the Assessing Officer had asked for the details regarding the unsecured loan taken by the Assessee during the y....