S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH
In the result, the appeal of the assessee is allowed
ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 11Section 143(1)Section 234ASection 234C
sections 11/12 of the Act to the assessee.
7. For that without prejudice to the above, on the facts and circumstances of the case, the net income of the appellant from running a school being loss of Rs. 1,07,491/- during the year under consideration, the ld. Addl. CIT(A) ought to have hold that in any view
