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Necessary verification has been made from the entire details available on records and database on
ITD, ITBA and Insight Portal. After analysing the assessment record and relevant information,
documents and enquiries made with facts and findings thereof I have "reason to believe" that the
income to the extent of more than Rupees One Lakh has escaped assessment in terms of sec.147 of
the Income Tax Act, 1961.
Hence a proposal for necessary sanction to issue the notice u/s. 148 is put up before Ld. Pr.CIT-
5/Add.ClT, Range-34, Kolkata as per the provisions u/s. 151 of the I.T.Act."