Dismissing the petition the Court held that sufficiency of reasons not to be gone into in Writ proceedings. Notice of reassessment is valid. (AY.2010-11)
Cognizant Technology Solutions India P. Ltd. v. ACIT (NO. 4) (2021) 437 ITR 457 208 DTR 217/ 323 CTR 955/ 283 Taxman 349 (Mad.)(HC)
S. 147 : Reassessment-With in four years-Information by external agency-Sufficiency of reasons not to be gone into in Writ proceedings-Notice of reassessment is valid. [S. 148, 151, Art. 226]