Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue
68,600/-. Initially the return was processed under section 143(1) of the Act. Subsequently, the case was reopened under section 147 by recording reasons on 02.03.2015. The notice under section 148 dated 02.03.2015 was issued and duly served upon the assessee. In response, to notice under section 148, the assessee filed its reply dated