2022 (5) TMI 1477

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....No. 36 of 2020 - -<br>Income Tax<br>HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY For the Appellant : Mr. Rahul Lamba, Advocate For the Respondent : M/s Mahend....

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.... the facts and circumstances of the case the reasons to believe recorded by the Assessing Officer is sufficient to proceed in the case under Section 148 read with Section 147 of the Income Tax Act for....