In the result, the appeal filed by the assessee is allowed
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18
demonetized currency to M/s. Shaheed Lt. Col Prakash Patil Petroleum.” 3. Accordingly, statutory notices u/s 142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee to which, the AR of the assessee appeared before the Assessing Officer from time to time and filed the requisite details. 4. During