LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER WARD-1, SILCHAR, SILCHAR
In the result, both appeals filed by the assessee in ITA No
ITA 190/GTY/2025[2013-14]Status: DisposedITAT Guwahati11 Feb 2026AY 2013-14
Bench: The Itat Dated 15.09.2025 As Under:
For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A
10(26) of the Act has not been granted to the assessee and the addition made to the amounts deposited in the bank account u/s 69A of the Act. Both cases were heard together, therefore, we are passing a common order for both the years except only there is difference in the figures.
3. We noted that the assessee
