SMT. SARAJ DEVI BAWRI ,DIMAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - DIMAPUR , DIMAPUR
In the result, the appeal of the assessee is partly allowed
ITA 226/GTY/2017[2011-12]Status: DisposedITAT Guwahati04 Sept 2019AY 2011-12
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
Section 139(5)Section 143(3)Section 148Section 208Section 234BSection 234C
reassessment notice, return was filed in this respect and taxes were paid. The AO while completing the assessment u/s. 143(3)/147 of the Act has accepted the returned income. However, interest u/s. 234B at Rs.18,58,833/- and u/s. 234C at Rs.1,35,913/- have been levied. Aggrieved, assessee preferred an appeal before the Ld. CIT(A) who dismissed
