Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)
69C of the Act. 5. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who rejected the assessee’s contention that the order passed by the AO under section 148A(d) of the Act, dated 01/04/2022 was contrary to the grounds based on which the show cause notice (SCN) was issued by him under section 148A