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

9. Thereafter the present appellant authorized the Assessing Officer to file an appeal before the Income Tax Appellate Tribunal, Guwahati Bench against the order of the learned CIT(Appeals), Jorhat, on the ground that the learned CIT erred in law by deleting the disallowance of Rs. 15,46,46,174/- u/s 40(a)(ia) of the Act under the head