Search and seizure revealed assessee received ₹6.39 crore through RTGS from an entry provider during demonetisation, corroborated by statement under oath and seized diary. AO, after following S. 148A procedure, issued notice for reassessment. Court held that sufficient prima facie material existed, and the assessee could contest in reassessment. Writ petition is dismissed.  (AY 2017-18)