SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 348/GTY/2025[2011-12]Status: DisposedITAT Guwahati13 Mar 2026AY 2011-12
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68
Section 148 of the Act on 26/03/2018
which was complied with by the assessee by filing return of income on 20/04/2018. Thereafter, statutory notices alongwith questionnaire were issued and duly complied with by the assessee. During the impugned financial year, the assessee derived income by way of income from house property
