आदेश / O R D E R

Per Bench

1. This is an appeal filed by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated 29/10/2024 for the assessment year 2018-19.

2. Shri Somnath Sahu, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3. At the outset, ld AR invited our attention to the notice issued u/s.148A of the Act dated 8.3.2022, which reads as under:

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

INCOME TAX DEPARTMENT

OFFICE OF THE INCOME TAX OFFICER

ITO, WARD 1, BARIPADA

To,

JEMAMANI MOHANTA

AT CHITRADA PS MORODA , CHITRADA

MAYURBHANJ 757018 , Orissa

India

PAN: AWXPM7849Q | A.Y: 2018-19 | Dated: 08/03/2022 | DIN & Notice No: ITBA/AST/F/148A(SCN)/2021-22/1040457288(1)

Notice under clause(b) of section 148A of the Income-tax Act.1961

Sir/Madam/M/s

Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2018-19 has escaped assessment within the meaning of section 147 of the Income-tax Act, 1961. The details of the information and enquiry, if conducted, are enclosed with this notic