SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

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

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that