In the result all the appeals of the assessee(s) (i) Shri Aditya
Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad
1 proceed to invoke the powers u/s 263 and pass an appropriate order, I deem it proper to give you an opportunity of being heard in the matter. 22. The assessee duly replied to the above show cause notice submitting as follows:- The assessee is earning income from Job work of engineering/vehicle parts in the name of his proprietary concern