Petition dismissed observing that Court cannot act as an AO and call documents which can be done by AO

Abhinav Jain Vs ITO & Ors. (Delhi High Court) Delhi High Court held that challenge to reassessment proceedings initiated under Income Tax Act failed as Court cannot act as an AO and call such documents which otherwise can be done by AO. Accordingly, petition dismissed. Facts- It was alleged that information under Non-filers Monitoring System (NMS) category was pushed through the insight portal demonstrating that during the financial year relevant to AY 2018-19, the petitioner had entered into certain transactions relating to receipts of various amounts, being in the nature of foreign remi...