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TMI Blog2024 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... of the items of income which were subject matter of the notice u/s 148A(b) and order u/s 148A(d) of the Act. The copy of the notice issued u/s 148A of the Act in clause (b) with annexure is available at paper book page no.1-2. We note that the case of the assessee was reopened on the ground that assessee has transactions relating to rent receipt and renewal of FDS, etc. Thereafter, the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, AM And Shri Sonjoy Sarma, JM For the Assessee : Shri Sunil Surana, AR For the Revenue : Shri Pradip Biswas, DR ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the Ld. CIT(A) ] dated 21.08.2024 for the AY 2018-19. 02. Though the assessee has raised various grounds of appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377;12,30,357/- in IDBI Bank. 04. The order u/s 148A(d) of the Act was passed by the AO and notice u/s 148 of the was issued on 7.4.2022. The assessee filed the return ofm income in compliance thereto on 6.6.2023 declaring total income of Rs. 30,64,820/-. The statutory notices were duly issued and served on the assessee. The assessee complied with the said notices. The ld. AO on the basis of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable at paper book page no.1-2. We note that the case of the assessee was reopened on the ground that assessee has transactions relating to rent receipt and renewal of FDS, etc. Thereafter, the order passed under clause (d) of Section 148A of the Act dated 07/04/2022, stating there that the notice issued u/s 148A(b) was not complied with till 25.03.2022 and the income to the tune of ₹2,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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