SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 115BSection 143(2)Section 143(3)Section 250Section 69A
3 relate to the addition of entire cash deposit made during the demonetization period u/s 69A of the Act and the same being subjected to the provision of section 115BBE of the Act and the Ld. CIT(A) not being justified in partially sustaining the addition of ₹7,42,397/- out of the same. A perusal of the assessment order
