2022 (5) TMI 121

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....ustice B.V. Nagarathna For the Petitioner(s) : Mr. Balbir Singh, ASG, Mr. Mukesh Verma, 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 Office....