DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
255 ITR
220 (PH).
According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section.
CO Nos. 6 to 21/GAU/2023
(in ITA Nos. 51 to 66/GAU/2023)
This compartment provides that section 153A applies to a person in respect of whom search is initiated under section
