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
234C of the Act at Rs. 1,40,188/-, which is not in accordance with the law.
11. For that the impugned order having been passed in gross violation of principles of natural justice and without allowing reasonable opportunity of being heard, the same is bad in law and untenable.
12. For that the appellant craves leave of your honour
