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1 result for “condonation of delay”+ Demonetizationclear

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Key Topics

Section 1482Section 143(2)2Section 1442

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A

demonetization period, the case was reopened by issuance of notice u/s.148 of the Act. Pursuant to notice u/s.148, the assessee filed the return of income on 30.05.2021 declaring total income of Rs.4,97,751/-. Statutory notices u/s.143(2)/142(1) were served on the assessee requiring him to submit the nature of income received, details of purchases made rent