Bench: Honourable The Chief Justice Honourable Mrs. Justice Susmita Phukan Khaund Judgment Date : 02-08-2023 (S.P. Khaund, J) 1. Heard Mr. S. Chetia, Learned Senior Standing Counsel, Income Tax Department & Mr. G.N. Sahewalla, Learned Senior Counsel For The Respondent Assisted By Learned Counsel Mr. M. Sahewalla. 2. This Is An Appeal U/S 260A Of Income Tax Act, 1961 (The I.T. Act For Short) Against The Order Dated 14.11.2018 Passed By The Income Tax Appellate Tribunal ‘E’ Court

10. The Income Tax Appellate Tribunal, Guwahati Bench, vide order dated 14.11.2018 passed in I.T.A. No. 07/Gau/2017 for the Assessment Year 2011-12 dismissed the appeal filed by the appellant and allowed the Rule 27 petition filed by the respondent assessee. 11. It was held by the ITAT that the assessment framed u/s 143(1