SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.
In the result, both the appeals of the assessee are allowed
ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11
Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit
For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144
TDS certificate. The Assessing Officer also noted that the income of the assessee is exempt from tax on the ground of being a Member of Scheduled Tribe of Arunachal
Pradesh. The Assessing Officer also estimated the transport income out of total transport contract receipts, at Rs.1,34,40,000/- after deducting all expenses by applying flat rate of 10%, which
