In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.473/Asr/2013 ("नधा"रणवष" / Assessment Year: 2004-05) M/S. Mohd Yousuf Kuchay & Vs. Assessing Officer, Range-3, Other Srinagar. C/O Jk Public School, New Airport Road, Humhama, Budgam, Kashmir.

section 147] of the IT Act, 1961 for issuance of notice u/s 148 of the IT Act, 1961 in this case for the above said assessment year.” 7. In response to the notice u/s 148 of the Act, the assessee submitted the reply which is reproduced below: “Subject: - Notice u/s 148 in the case of M/S Mohd Yousuf Kuchay& Others