In the result, all the captioned appeals of the assessee stand allowed
Bench: Sri Sanjay Garg & Shri Sanjay Awasthi
survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded