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
ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 11Section 143(1)Section 234ASection 234C
9. For that after accepting the fact that the return of income was filed within the extended due date of 07.11.2022, the Addl. CIT(A) was not justified in not deleting the arbitrarily charged interest u/s 234A of the Act at Rs.
27,760/-.
10. For that after accepting the fact that the returned income was NIL, the ld. Addl
