In the result, the appeal of the assessee is dismissed
Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethvaibhav Tewari, Vs. Cit(A), Kautilya Bhawan, Mumbai- 88 Krishna Niwas, Society 400051. Park Narhi, Lucknow, Uttar Pradesh-226001. Pan/Gir No: Aecpt2741P (Appellant) (Respondent)
reassessment proceeding initiated along with assessment order passed are liable to be quushed. 10. That the notice dated 20.05.2022 issued under Section 148A(b) of the Act, order passed under Section 148A(d) of the Act and the notice dated 29.07.2022 issued under Section 148 of the Act by the Jurisdictional Assessing Officer are illegal, bad in law, without jurisdiction