DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. SHRI RATAN SHARMA , GUWAHATI

Appeal is dismissed as not pressed

Bench: Shri S.S.Godara & Dr. A.L. Saini

155 & 149 (assessment year-wise); respectively involving proceedings u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused. 2. We come to Revenue’s appeal first involving various inter-connected identical issue. Its first substantive ground in ITA No.71/Gau/2017 pertaining to assessment year 2009-10 is that

SHRI RATAN SHARMA ,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI

Appeal is dismissed as not pressed