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Mohan Ravi v. ITO (2020) 268 Taxman 408 / 195 DTR 108/ 317 CTR 451(Mad.)(HC)

S. 147 : Reassessment–With in four years-Survey–Expenditure Failure to produce documents in the original assessment proceedings-Reassessment notice is held to be valid. [S. 133A, 148, Art.226]

Dismissing the petition the Court held that in the course of original assessment proceedings the assessee failed to produce the documents and bills, which was noticed in the course of survey, hence issue of notice of reassessment is held to be valid.  

.(dt. 1-11-2019) Order of single judge is affirmed . (AY. 2012-13 to 2017 -18 ) Mohan Ravi v.ITO (2020) 317 CTR 456 (Mad)(HC) (Single Judge order dt 26 -8 . 2019)