Held that the submissions did not contain any evidence in regard to explanation of sundry creditors, gift received from relatives, loan returned, collected and deposited, advance paid in earlier return and deposits made in bank account. Once, there was no evidence and the assessee was a non-filer, the orders of the Commissioner (Appeals) and the Assessing Officer were to be confirmed. Tribunal also held that   the assessee had applied for the permanent account number after demonetisation was announced. The notice under section 143(2) of the Act dated September 22, 2018 was by the jurisdictional Assessing Officer, the Income-tax Officer. The jurisdiction over the assessee was transferred to the Deputy Commissioner, International Taxation, only on September 18, 2019 whereas the assessee filed her return of income only on January 3, 2018. There was no infirmity in the notice dated September 22, 2018 issued by the Income-tax Officer.(AY. 2017-18)