Sec. 69 of the Income-tax Act, 1961 - Unexplained investment - The petitioner had filed returns under section 139 of the Act, for the respective assessment years. These returns were assessed under section 143 of the Act. Later, two separate notices were issued under section 148 of the Act, 1961 on data captured in AIR. The writ petition dismissed holding that ”the impugned notices were not only in time but also in accordance with law“. - KRISHNAMURTHY (T.) V/s ITO - [2020] 272 TAXMAN 080 (MAD)