INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

natural justice, hence the order requires to be cancelled. 5. That the Learned Assessing Officer erred in relying on material/information without furnishing the same to the assessee before passing the assessment order. Page 4 of 15 I.T.A. Nos.: 49 & 51/Gty/2020 Assessment Year: 2015-16 Inderchand Sand & Saroj Devi Sand. 6. That the Authorities erred in relying on sworn statements

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA