TMI Blog2022 (5) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 36 of 2020 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case the reasons to believe recorded by the Assessing Officer is sufficient to proceed in the case under Section 148 read with Section 147 of the Income Tax Act fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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