INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA
In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed
ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E
801-IA, 80-IB and 80-IC. Had the intention of the legislation was to make filing of Form 10CCB mandatory for Section 80-IE, it would have inserted section 80-IE in the heading itself.
Further your petitioner reproduces relevant portion of the sub rule-1 on which your honour is banking upon for disallowing