In the result, the appeal filed by the assessee is allowed
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
133(6) prior to initiation of assessment proceedings filed [DIN: ElA'AST/S/133(6)/2020- 21/1030173501(1)' ii 31-03- Notice Under 2021 Notice u/s 148 dated 31-03-2021 received Return of income section 148 filed in response to the notice under section [DIN: TBA/AST/S/148/2020- 21/1032083993(1)] 148 iii 28-06- Notice under section 143(2) issued on Notice under