ARUNACHAL POLICE HOUSING & WELFARE CORPORATION LIMITED,PAPUMPARE vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR
In the result, appeal of the assessee is allowed
ITA 117/GTY/2020[2016-17]Status: DisposedITAT Guwahati25 Apr 2023AY 2016-17
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 10Section 143(3)Section 271(1)(c)Section 274
u/s 271(1)(c) of the Income Tax Act, 1961 was issued and served to the assessee fixing the date of hearing on 03/01/2019 at 11:30
AM. However, no response was received from the assessee.”
4.2. Ld. Counsel also referred to provisions of Section 271(1) of the Act, and submitted that sub-section very categorically mentions about Assessing
