Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate 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

250/- which was processed under Section 143(1) of the Act. The case of the assessee was reopened under Section 147 of the Act by issuing notice under Section 148 of the Act on 26/03/2018 which was complied with by the assessee by filing return of income on 20/04/2018. Thereafter, statutory notices alongwith questionnaire were issued and duly complied with