The appeal of the assessee is allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

2) was issued by the ITO, Dibrugarh. Subsequently, the case was transferred on request made by the assessee to the jurisdictional AO of Gurgaon and the file was received on transfer by office letter issued by ITO, Ward 1(4) Dibrugarh dated 29.03.2017. Notice under Section 142(1) was issued on 05.06.2017 requiring the assessee to file information relating