DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -TINSUKIA , TINSUKIA vs. KRISHNA BORTHAKUR, L/R OF LATE KAMAKHYA BORTHAKUR, TINSUKIA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

46A of Income Tax Rules, 1962. Though this ground has been raised by the Revenue but neither any paper book has been filed nor any material has been submitted specifying which item has been entertained by the ld. CIT(Appeals) afresh without providing an opportunity of hearing to the ld. Assessing Officer. Therefore, we do not find any merit

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I