In the result the “Impugned order” is set aside as and by
Bench: Shri B.M. Biyani & Shri Paresh M Joshisangita Lalwani, Ito 1, बनाम/ Gali No.03, Sindhi Colony
Bogus Purchases, sundry creditors and the unsecured loans in respect of which additions were made by the “Impugned Assessment Order” that the same were sustained by the “Impugned Order”. (3.3) In so far as issue of Notice u/s 148A(2) was concerned the Assessee did not file any reply there to. (3.4) It was submitted that the Assessee