INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI
In the result, the appeal filed by the Revenue is dismissed
ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)
For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68
depreciation,electricity charges etc. The assessee is a director in M/s Shiva Bottles Pvt. Ltd andearns salary income. The assessee also earns interest income.The assessing officer,on perusal of balance sheet and other details, noticed that the assessee has taken fresh unsecured loan of Rs.
80,00,000/- from Ms. Jenita Wallang during the relevant previous year. The assessee
