Whether HC can exercise its jurisdiction under Article 226 pertaining to sufficiency of reasons for formation of belief u/s 147 of the I-T Act 1961?

Delhi High Court

AGR Investment Ltd. versus Addl. Commissioner of Income Tax and Another

WP(C) No. 7517/2010

Judgment Reserved on: 9th November, 2010, Judgment Pronounced on: 7th January, 2011

ORDER

By this writ petition preferred under Article 226 of the Constitution of India, the peti

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