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1 result for “TDS”+ Section 194A(3)(iv)clear

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Key Topics

Section 1443Section 1472Section 69A2Section 1482Section 142(1)2Section 149(4)(b)2

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

iv) The Assessing Officer failed to accept the income tax return filed on September 4, 2021, in response to the notice issued under Section 148. 2. The brief facts of the case are that, the assessee has not filed return of income for the AY 2016-17. Notice under section 147 of the Act was issued to the assessee