2025 (12) TMI 1806

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....C. Saravanan For the Petitioner : Mr. I. Dinesh. For the Respondents : Dr. B. Ramaswamy Senior Standing Counsel. ORDER In this writ petition, the petitioner has challenged the assessment order dated 19.03.2024 passed under Section 143(3) read with Section 144 B of the Income Tax Act, 1961 [hereinafter referred to as 'the Act'] for the Assessment year 2022-2023. 2. By the impugned or....

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....erefore further submitted by the learned counsel for the petitioner that the transactions are genuine, therefore, the inclusion of the aforesaid amount as 'unexplained expenses' in the impugned order warrants interference. 6. It is the further case of the petitioner that the petitioner had also explained the case in reply to the Notices that were issued to the petitioner preceding the impugned ....

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....ving considered the submissions made by the learned counsel for the petitioner and the learned counsel for the respondents, I am of the view that the impugned assessment order does not want any interference under Article 226 of the Constitution of India. It is a detailed order passed after considering all the submissions of the petitioner. 10. The petitioner's case that the income accounted by ....