NISHA RANI,C/O SAHAY ENTERPRISES vs. THE INCOME TAX OFFICER, WARD -1(2), AAYAKAR BHAWAN,
In the result, this appeal of the assessee is partly allowed
ITA 434/GTY/2025[2020-2021]Status: DisposedITAT Guwahati13 Mar 2026AY 2020-2021
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnisha Rani, I.T.O., Bedi Market, At Road, Ward-1(2), Vs. Guwahati-781001 (Assam) Guwahati. (Appellant) (Respondent) Pan No. Afjpr 7852 P Assessee By : Shri Vishesh Surana, Fca. Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R
For Appellant: Shri Vishesh Surana, FCAFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 69C
d) of the Act which was preceded by issuance of show cause notice under Section 148A(b) of the Act. In compliance of which, the assessee has not furnished any return of income. The Assessing Officer issued notice under Section 142(1) of the Act alongwith questionnaire which were complied by the assessee by furnishing various details/information as called