Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble
section 148 of the Act, vide Ack. no. 345386641270421 on 27/04/2021. 2. While acknowledging the care and diligence you have taken in preparing the return, there are certain issues as mentioned below which need further clarification:- Issues as per reasons recorded for reopening /s. GRACEUNITED DEVELOPERS PRIVATE LIMITED PAN: AACCG6261E FOR A.Y 2013-14; REASONS FOR REOPENING 1. Brief details