MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA
In the result, the appeal filed by the assessee is allowed
ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A
TDS u/s 194A of the Act of Rs. 345/- was also deposited. Accordingly, the assessment was reopened u/s 147 of the Act. The Ld. AO issued statutory notices to the assessee but no response was received nor any return was filed within 30 days of the service of the notice u/s 148 of the Act. The assessee however, filed
