Conclusion: The case of assessee was remanded back to CIT (A) for fresh adjudication due to the failure to address the issues under Section 148 with respect to limitation and service of the notice.
It was argued on behalf of petitioner that if the bills are taken separately then they were all less than Rs. 1,00,000/-, which are exempted from e-way bill. On the other hand, it was argued on behalf ...