RAM CHANDRA AGARWALA,BONGAIGAON vs. ITO, WARD -1, BONGAIGAON, BONGAIGAON
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 171/GTY/2025[2017-18]Status: DisposedITAT Guwahati03 Feb 2026AY 2017-18
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 143(1)Section 143(3)Section 250Section 40A(3)
disallowing Rs 6,40,000/- u/s 40A(3) & CIT(A) is not justified in upholding the same.
2. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of appeal.”
3. Brief facts of the case are that the assessee is an individual and during the year under consideration
