% 28.02.2025
1. The petitioner has filed the present petition, inter alia, impugning
a notice dated 19.12.2023 (hereafter the impugned notice) issued under
153C of the Income Tax Act, 1961 (hereafter the Act) as well as the
proceedings for re-assessment of the petitioner’s income in respect of
Assessment Year (AY) 2020-21.
2. The impugned notice is premised on the satisfaction note of the
Assessing Officer (AO) of Sh. Alok Kumar Agarwal, Sh. Ankit
Agarwal, M/s Alankit Limited and M/s Alankit Assignments Limited
(searched persons), which recorded that documents containing
information pertaining to the petitioner were found during the search
conducted in the case of searched persons on 18.10.2019.
