DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 143A of the Act further provides that the response received from the assessee if any shall be considered before making any adjustment and in a case, where no response is received within 30 days of the issue of such intimation, such adjustments shall be made. 6. Before us, the ld. Counsel for the assessee has contended that no prior