u/s 131 of the Act and his statement \nwas recorded on 26.07.2021. In this statement, he was particularly \ninterrogated regarding the impugned notings which he had originally \nalleged to relate to ‘Bannari Amman Group’ / ‘Bannari Amman Sugars’ / \n‘Bannari Amman Educational Trust’ and he was required to specifically \n\nITA Nos.3310 to 3314/Chny/2024