INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA
In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed
ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E
delay is condoned and the appeal is admitted for adjudication.
3. On the other hand, the assessee has also filed cross objections vide CO No. 02/GTY/2024 (in ITA No. 133/GTY/2024) which are in the nature of arguments on the grounds of appeal raised by the revenue and are as under:
“Memorandum of Cross Objection before the Honourable Members, ITAT,
Guwahati
