In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations
Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)
44B of the Act, dated 09/03/2024 based on the order passed under Section 148A(d) of the Act, dated 22/04/2023 and Notice issued U/s 148 of the Act, dated 22/04/2023 by the Income Tax Officer, Ward 4(2)(1), Mumbai), i.e., the “Jurisdictional Assessing Officer” (JAO). 11. In our view, the issue involved in the present appeal, i.e., the validity