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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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. We shall first take up the appeal for A.Y. 2020-21. Brief facts of the case are that the assessee is an individual having income from contract business and house property and had filed