INCOME TAX OFFICER, WARD-3, SHILLONG vs. M/S. S.S. NETCOM (P) LIMITED, SHILLONG
In the result, the cross-objection filed by the assessee is allowed for statistical purposes
ITA 461/GTY/2019[2013-14]Status: DisposedITAT Guwahati18 Nov 2020AY 2013-14
Bench: Shri Aby. T. Varkey, Hon’Ble& Dr. A.L.Saini, Hon’Bleआयकरअपीलसं./Ita No.461/Gau/2019 ("नधा"रणवष" / Assessment Year:2013-14)
For Appellant: Shri Amitava Sen, JCIT, Sr. DRFor Respondent: Shri K.M. Roy, AR
Section 10(26)Section 143(3)Section 195(1)Section 197(1)Section 40
195(1) of the Act whereas the instant case deals on the applicability of section 197(1) of the Act.
(iii) For that the appellant craves leave to add, alter, amend any / all of the grounds of appeal before or during the course of the hearing of the appeal.”
3. Brief facts qua the issue are that during the assessment
