Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
148 of the Income Tax Act, 1961 were issued for both assessment years along with orders under section 148A(d), with the prior approval of the specified authority. The ld. AO records that in both assessment years, a number of opportunities were given by the assessee to make compliance to the various notices issued by the Department, but these