MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A
34,020 by treating the deposits in the bank as unexplained money under section 69A, interest received which was asset added under section 56 of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide the impugned order, dismissed the appeal on account of delay without discussing the merits
