BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI
In the result, both the appeals filed by the assessee are partly allowed for statistical purposes
ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A
46,33,570/- u/s 153A of the Act and also held that as during the search operation various incriminating documents were found, out of which some documents related to the sum of ₹1,70,00,000/- as the undisclosed the rental income, hence he inferred that the assessee had concealed his income for the year under consideration by not disclosing
