In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires on 12.02.2021 and 14.02.2021. He also issued a show-cause notice on 18.03.2021. The ld. Assessing Officer thereafter passed the assessment order under section 143(3) of the Income Tax Act. The ld. Assessing Officer has observed as under in the assessment order:- “No books