SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR
In the result, appeals of the assessee are allowed
ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B
c) assessment under Section 143 includes determination of income under Sub- section (1) or Sub-section (1B) of Section 143. (2) In computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references
