S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Manomohan Das & Shri Rakesh Mishra

8. For that the ld. Addl. CIT(A) Ought to have hold that the ld. A0 was not justified in arbitrarily determining total income of the appellant at Rs. I.T.A. Nos.: 245/GTY/2024 Assessment Year: 2022-23 S.B. Bhattacharjee Memorial Trust for Children Education. 87,13,857/- in place of returned income of Rs. NIL without assigning any reason, whatsoever

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes