In the result, the appeal filed by the assessee is allowed
Bench: Sri Sanjay Garg & Sri Sanjay Awasthi
269T read with Section 271D & 271E of the Act respectively. He, however, accepted the taxable income at Rs. 37,84,930/-, as in the original assessment order dated 23.03.2015. Page 2 of 15 I.T.A. No.: 571/KOL/2020 Assessment Year: 2012-13 Mohammed Gyasuddin. 3. Subsequently, the ld. Pr. CIT issued a notice u/s 263 of the Act dated 28.11.2019 whereby