2020 (7) TMI 815

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ANTH For Petitioner : Mr.C.Prakasam For Respondents : Mr.ANR. Jayapratap Standing Counsel COMMON ORDER Heard Mr.C.Prakasam, learned counsel for the petitioner and Mr.A.N.R.Jayaprathap, learned Standing Counsel for the respondents. 2. By consent expressed by both leaned counsel, these writ petitions are disposed finally even at this stage. 3. The petitioner claims to be a primary ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the petitioner has neither filed a return of income nor has replied to notices/questionnaire issued by the Assessing Officer prior to completion of the assessment. The issue, on merits, relates to substantial credits in the bank accounts of the petitioner of demonetized notes. Such credits were thus brought to tax as unexplained money under Section 69A of the Act read with Section 115BBE there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... stand revoked. 8. No case is made out to warrant interference with the aforesaid impugned order and W.P.No.6898 of 2020 is thus dismissed. 9. Since the petitioner did not comply with the directions in order dated 12.03.2020, the bank account of the petitioner has been attached, challenging which, the petitioner has filed W.P.No.8812 of 2020. 10. In the light of the order passed in W.P.No....