In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2015-16
194A was deducted. On the basis of these information, the case of the assessee was reopened under Section 147 of the Act and a notice under Section 148 of the Act was issued on 30.03.2022. In the course of assessment, there was no compliance by the assessee. Therefore, the Assessing Officer had completed the assessment ex-parte under Section