TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 242/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Dec 2025AY 2015-16
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A
penalty proceedings under sections
271(1)(c), 271(1)(b), and 271F of the Act. Aggrieved with the assessment order, the assessee preferred an appeal before the Ld. CIT(A), who vide the order dated 14/05/2024 partly allowed the appeal by holding as under:
“5.5 Appellate Decision:
On considering the entire factual and legal canvas of the case, it transpires
