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
22 of the intimation order dated 31.03.2023 passed u/s 143(1), was not justified in arbitrarily taking the same figure at Rs. NIL in page no.
16 of the said intimation order while computing total income of the appellant, which is self-contradictory and bad in law.
3. For that the ld. Addl. CIT(A) ought to have hold that
