2023 (3) TMI 1159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents : Mr.R.S.Balaji, Standing Counsel, assisted by Mrs.S.Premalatha, Junior Standing Counsel ORDER By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.This writ petition has been filed challenging the impugned order dated 19.04.2022, passed by the first respondent under Section 148-A(d) of the Income Tax Act, 1961. 3.The pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quested him to open an account with Axis Bank, Mettunasuvampalayam, Bhavani and on his requisition, he opened the Bank account with Axis Bank. According to the petitioner, after opening the said Bank account, he did not have any transaction in the said account. 4.Heard Mr.N.Chinnaraj, learned counsel for the petitioner and Mr.R.S.Balaji, learned Standing Counsel, assisted by Mrs.S.Premalatha, lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Assessee, name of the Bank, branch, account number and amount of credits made in his Bank account, were provided to the Assessee vide its office letter dated 05.04.2022. The Assessee was given sufficient opportunity to explain the credits in his Bank account and its source therein. Further, the Assessee failed to furnish the explanation for the credits reflected in his Bank account as well as....