Bench: Shri Anadee Nath Misshra
B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income