Section 143(1)(a) of the Income Tax Act, 1961 — Assessment — Intimation — Section 143(1A) can only be invoked where it is found in the facts that the lower amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee and the burden of proving that the assessee has so attempted to evade tax is on the revenue which may be discharged by the revenue by establishing facts and circumstances from which a reasonable inference can be drawn that the assessee has in fact attempted to evade tax lawfully payable by it - RAJASTHAN STATE ELECTRICITY BOARD V/s UOI - [2020] 313 CTR 754 (SC)