TRENISTONE D SANGMA,AMPATI vs. INCOME TAX OFFICER,, WARD - GOALPARA
In the result, the appeals of the assessee are allowed for statistical purposes
ITA 285/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17
Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble
For Appellant: Ashok Sharma, FCAFor Respondent: Shri Sanjay Jha, JCIT
Section 10(26)Section 142(1)Section 144Section 147Section 148Section 149(4)(b)Section 250Section 69A
155 under section 69A of the Income Tax Act. Furthermore, the learned Commissioner of Income Tax (Appeals) also erred in upholding this addition.
(iii)
Both the Assessing Officer and the learned Commissioner of Income Tax (Appeals) incorrectly denied the benefits provided under section 10(26) of the Income Tax Act, despite the facts and circumstances of the case warranting such
