JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26) of the Income Tax Act, 1961. That it is furthermore pertinent to state, that the Assessing Officer, without considering the relevant exemption provision and without applying reasonable and fair application of mind. In this regard, the Assessing officer had absolutely and completely erred at the time of passing the Impugned Assessment Order dated 28.03.2022, as such

INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes