On a writ petition against the assessment order passed under section 143(3) of the Income-tax Act, 1961, read with section 144B thereof, contending that the assessee had not been placed on notice of the intent of the Assessing Officer to reject the books of account and to make additions referable to section 40(a)(ia) of the Act, the High Court found that in the show-cause notice, the Assessing Officer had  placed the assessee on notice with respect to the doubts relating to the correctness and completeness of the accounts of the assessee and the proposal to reject the books of account. The High Court dismissed the writ petition. SLP of the assessee is dismissed  but clarified that in the event the assessee filed an appeal, the Commissioner (Appeals) shall examine all issues and contentions on the merits without being influenced by any of the observations made by the High Court.(AY. 2022-23)