Sec.148A(b) after order of SC

Assessee is proprietor engaged in the business as  Gas Agency under Bharat Gas. He has received notice U/sec. 148 for AY. 2013-14 and 2014-15 after 31.03.2021. Assessee filed the Return of Income for both the years and asked for reasons for reopening and copy of proposal  sent for approval before higher authorities and approval granted and also.documents as well as information in possession of AO. AO has provided the issues in reason that assessee has deposited huge cash in Bank account .  Assessee has once again  asked for verbatim copy of reasons , copy of proposal  sent for approval before…

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