MANISH SONI,JORHAT vs. INCOME TAX OFFICER, WARD-4 , JORHAT
In the result, the appeal of assessee is allowed
ITA 230/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Jun 2020AY 2015-16
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 139(1)Section 143(1)Section 143(3)Section 80Section 80I
section 80IE deduction under Chapter VI of the Act. The AO has disallowed the deduction only because the assessee did not file the return of income on or
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Manish Soni before 31-10-2015 and has filed only on 25-01-2016 (after 2 ½ months). According to us, from the facts narrated above, if the return of income
