AO on basis of information furnished by Directorate of Intelligence that a certain amount was found deposited in bank account of assessee, issued on assessee a notice under section 142(1) and thereafter passed a best judgment assessment. Assessee filed writ petition challenging impugned order. Single Judge of High Court had relegated assessee to avail statutory remedy of appeal under section 246 and dismissed writ petition. Assessee filed writ appeal challenging order of Single Judge of High Court. Division Bench confirmed the order of single judge.

(Note : Appeal from the single Judge in   Ram Pal Singh.  v CIT (WP No  595 of  2019  dt. 20-05 2019)