DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -TINSUKIA , TINSUKIA vs. KRISHNA BORTHAKUR, L/R OF LATE KAMAKHYA BORTHAKUR, TINSUKIA
In the result, the appeal of the Revenue is partly allowed
ITA 456/GTY/2013[2010-11]Status: DisposedITAT Guwahati21 Dec 2022AY 2010-11
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 143(2)Section 271(1)(c)Section 68
section 271(1)(c) is separately initiated for concealment of income”.
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Assessment Year: 2010-2011
Sri Kamakhya Borthakur, Tinsukia
In this way, ld. Assessing Officer has made an addition of Rs.42,00,000/-.
6. The ld. CIT(Appeals), on the other hand, has deleted this addition. The ld. 1st Appellate Authority took a very theoretical approach in deleting this