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Section 10(26)14 Section 1476 Section 69A6 Section 2502 Section 1492 Section 142(1)2 Section 133(6)2 Section 1442 Cash Deposit

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 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

2,52,20,220/- in savings bank accounts and had purchased units of Mutual Funds worth ₹15,00,000/- during the financial year 2013-14 and had not filed a return of income for the relevant assessment year. During the course of re-assessment proceedings, the assessee was issued several notices u/s 142(1) of the Act. The assessee however