In the result, appeal of the assessee is allowed
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.377/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Maheshwari Logistics Ltd. Principal Commissioner Of Income Tax, Valsad, Room No.301, 3Rd Floor, Shed No.A2-3/2 Mll House, Vs. Opp. Upl, 1St Phase, Gidc, Income Tax Office, Palak Arcade, Pali Vapi, Valsad-396195 Hill, Santi Nagar, Tithal Road, Valsad- 396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 8332 N (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri Sakar Sharma, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-Dr
section 263 of the Income Tax Act, 1961. You are hereby required to furnish an explanation within [10] days from the receipt of this notice, as to why your assessment for assessment year 2018-19 should not be revised. If no response is received within the specified time, it will be presumed that you have no explanation to offer