Dismissing the petition the Court held that it was not in dispute that on April 27/28, 2019, the marriage of the assessee’s daughter was solemnized in a resort. The assessee had incurred the entire expenditure of the marriage. According to the assessee, he disclosed his entire income for the year 2018-19 and all sources of income to tax and filed his return within the prescribed period. However, the Department contended that as per investigation, the assessee was evading the Income-tax under the “High Risk Transaction Case Related Information Upload/Verification Report Upload” category during search and seizure undertaken under section 132 of the Act, 1961 at the N group. Therefore, on March 28, 2023, the assessee was served with the notice under section 148A of the Act claiming escapement of income chargeable to tax for the assessment year 2019-20. Along with the notice the assessee was also supplied with information forming the basis of the notice under section 148A(b). The respondent passed the order holding that, prima facie, income chargeable had escaped within the meaning of section 147 of the Act and proposed to reassess such income. The order was valid.(AY. 2019-20)