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Signature Not Verified
Digitally Signed By:PRAMOD
KUMAR VATS
Signing Date:01.09.2022
W.P.(C) No. 11676/2022 Page 2 of 13
11:40:19
"Reasons for reopening of the assessment u/s 147 of the Income Tax
Act, 1961.
4.Enquiries made by the AO as sequel to information
collected/received: Necessary verification was made from
the entire details available on records and database of ITBA
and ITD and it has been observed that the assessee has
entered into significant financial transactions i.e. CASH
DEPOSITS AGGREGATING TO LARGE AMOUNT
IMMEDIATELY WITHDRAWN IN CASH FROM ATM to the
tune of Rs. 5000000 during the year under consideration i.e,
F.Y. 2012-13 relevant to A.Y. 2013-14 but same is not
commensurate with the information therefore, I have reason
to believe that after due application of all the facts and mind
the said amount i.e. Rs. 5000000 has escaped income."