2022 (3) TMI 1474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kumar ORDER 1 Petitioner is impugning a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 (the Act) for Assessment Year 2013-2014 and the order on objections dated 24th January 2022. 2 Admittedly, the notice has been issued more than four years after the expiry of the relevant assessment year and since the assessment has been completed under Section 143(3) of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tal income of the assessee. As information received from a reliable source, as gross profit may be higher than what the then AO has added in the assessment order at least 5% of the total turnover/sales have to be added back to the total income in this case. Hence, the income has escaped assessment to the extent of Rs.67,96,281/- within the meaning of Section 147 of the Income Tax Act, 1961. The de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court may be pleased to issue a writ of Certiorari, or a writ in the nature of Certiorari, or any other appropriate writ, order or direction under Article 226 of the Constitution of India, calling for the records of the Petitioner's case so far as they relate to the impugned notice dated 31.3.2021 under section 148 (Exhibit K) and the impugned order dated 24.1.2022 (Exhibit P) and after going thro....