Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
search & seizure operation dated 21/03/2016, the appeals and the Cross Objections are clubbed together and heard together and disposed in this consolidated order. 2. The assessee Shri Manish Sarogi, has filed Cross Objection No.11/JAB/2023 in I.T.A.No.39/JAB/2023 by challenging the validity of the assessment order on the ground that no notice u/s 143(2) of the Act was issued