In the result, the appeal of the assessee is allowed
147 of the\nAct by issuing notice u/s 148 of the Act on 29.03.2021, which was\ncomplied with by filing a return of income on 28.04.2021, declaring\nincome of ₹7,40,610/-. Thereafter, notice u/s 143(2) and 142(1) of\nthe Act were issued along with questionnaire and were complied with\nby the assessee. The assessee is a fruit