MANOJ ANAND,GUWAHATI vs. ITO W-2(2) GHY, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 273/GTY/2024[2018-19]Status: DisposedITAT Guwahati02 Dec 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Manoj Anand Ito W-2(2), Ghy Flat 4D, Garima Grand, Aaykar Bhawan, Christian Basti, Departmental Representative B. G.S. Road, Guwahati-781005, Vs. Baruah Road, Guwahati-781007, Assam Assam (Appellant) (Respondent) Pan No. Agbpa9883C
For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Sanjay Jha, DR
Section 144BSection 147Section 148Section 68
natural justice as enunciated by the Hon'ble Supreme Court in Andaman Timber
Industries(Supra). We also note that no adverse material, no cash trail, rotation of funds, or incriminating evidencesrelating to the assessee's transaction was brought on records by the authorities below. We further note that no enquiry has been conducted into the documents/evidences furnished by the assessee
