2022 (2) TMI 1360

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....ents : Mr. Kunal Sharma, Advocate with Ms. Zehra Khan and Mr. Shubhendu Bhattacharyya, Advocates. ORDER Matter has been heard by way of video conferencing. Present writ petition has been filed challenging the notice dated 31st March, 2021 issued by respondent No.l under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'Act') and the order dated 04th February, 2022 passed by ....

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....ng some entries which are already a part of the return of income. In support of his submission, he relies upon the decision of this Court in Sabharwal Properties Industries Pvt. Ltd. v. ITO (2016) 382 ITR 547 (Delhi)(HC). Learned counsel for the petitioner lastly states that sanction has not been granted in the present instance by the appropriate authority. In the present case, the reassessment....