KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG
In the result, the appeal of the assessee is allowed
ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18
Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18
For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D
delay is condoned only in the interest of natural justice and the matter is taken up for adjudication as hereunder.
4
Kenneth Blah
The Grounds of appeal, the facts and circumstances of the case, the submissions of the assessee and the case laws adduced have been carefully considered.
The facts of the case are that the assessee sold immovable property