Notice Issued u/s 148 for Reassessment Due to Invalid Tax Return and Unexplained Credit Card Expenses.

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....Reopening of assessment - unexplained source of credit card expenditure - return filing under wrong PAN - AO had only remedy under the provisions of the Act to issue notice under section 148 to assess the income of the assessee as there was no valid return and the return filed under wrong PAN was a non est return.....