DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG
In the result, the appeal filed by the revenue is partly allowed
ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C
194C, who had not filed their income tax returns. The tax authorities sought details such as ledger information, names, PANs, and current addresses of these individuals. The assessee did not provide a satisfactory response to the initial notices and reminders regarding large payments made to individuals. Further notices were issued under section 142(1) to which the assessee responded, providing