2022 (9) TMI 1392

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....ADRAS HIGH COURT - HC<br>Dated:- 5-9-2022<br>W.P.Nos.23376, 23380, 23385 and 23388 of 2022 and WMP Nos.22343, 22328, 22327, 22331, 22332, 22337, 22338 and 22342 of 2022 - -<br>Income Tax<br>&nbsp;HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr. K. Ravi For the Respondent : Mr. Prabhu Mukund Arun Kumar Junior Standing Counsel&nbsp; C O M M ON O R D E R Mr. Prabhu Mukund Arun Kum....

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.... the assessment years in question. (ii) Based upon information received from Annual Information Report/Central Information Branch data, the Income Tax Department had come to know that there had been deposits by the petitioner in cash of the following sums in its bank accounts for the financial years relevant to the assessment years in question: Assessment Year Amount Rs. 2013-14 23,10,06,724....

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....ormed for implementation of Government Welfare Schemes and thus believes that it is eligible for deduction under Section 80P (2) of the Act. It also holds a PAN in the status of a firm. vii) Moreover, according to the petitioner, there had been an error in the obtaining of the PAN, and it thus expressed its inability to file return of incomes in response to notice under Section 148 of the Act. ....