Where in assessment year 2016-17, department issued a notice for an unregistered property purchase and assessee raised objections in a writ petition, citing section 50C proviso, as no regular return was filed by assessee it would be better for him to file a proper reply to notice under section 148 and Assessing Officer would consider all relevant facts before concluding if any income escaped assessment for said year – Venkataramachettiar Manoharan v. Income Tax Officer, Non-Corporate Circle-2(1) – [2024] 159 taxmann.com 536 (Madras)
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