Bench: Sh. Laliet Kumar & Dr. M. L. Meena
54B. 7. Feeling aggrieved by the order passed by the CIT(A), the assessees before us for the ground mentioned above . Submissions of AR 8. AR had been submitted that notice issued under section 148 on the issue of ‘mechanical application of mind’ by the Ld. PCIT and also there was no ‘Reason to Believe’ that the income of assessee