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

8. The respondent assessee had filed an appeal being Appeal No. DMP-82 of 2015-16 before the learned Commissioner of Income Tax (Appeals), Jorhat against the order of the Assessing Officer dated 11.09.2015. The finding of the AO was overturned by the CITA Jorhat as the AO failed to disprove the claim of the Naga parties, (sub-contractors