ORDER

Mr.Prabhu Mukunth Arunkumar, learned Junior Standing Counsel takes notice on behalf of the first respondent.

2. The petitioner has challenged the impugned Assessment Order in DIN No.ITBA/AST/S/147/2022-2023/1051106336(1) dated 22.03.2023 passed by the first respondent under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as the IT Act).

3. The impugned Assessment Order precedes the notices dated

06.10.2022 and 20.10.2022 issued under Section 142(1) of the IT Act.

4. The impugned Assessment Order also precedes a notice dated

30.03.2022 issued under Section 148A(b) of the IT Act followed by an order dated 30.03.2022, passed under Section 148A(d) of the IT Act.

5. The specific case of the petitioner is that the petitioner is a Non-Resident Indian (NRI) and he is residing outside the country from 2012. It is further submitted that the petitioner had obtained PAN Card when he was employed with M/s.Jindal Steels in Toranagallu, Bellary District, Karnataka State way back in 2009. At the time when the PAN Card was applied, Indore address was given by the petitioner. Later, the petitioner had changed the address to Hospet, Karnata