2023 (3) TMI 1159

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....er : Mr.N.Chinnaraj For the Respondents : 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-....

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.... details of the petitioner; d)The petitioner's friend Prakash requested 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....

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....o prove the genuineness of the transactions made on his account; b)As requested by 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....