147 of the Act. Thereafter, in compliance to Section 129 of the Act, a fresh notice u/s 142(1) r.w.s. 129 of the Act, dated 04.06.2018, was issued to the assessee, as there was change of incumbent. In response to the Jitendrabhai B Dalvadi 4 notice issued u/s 148 of the Act, the assessee was obliged to file his return