SHRI ABHIJIT RABHA,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-BONGAIGAON, BONGAIGAON
In the result, both the appeals filed by the assessee are allowed for statistical purposes
ITA 163/GTY/2019[2015-16]Status: DisposedITAT Guwahati03 Jul 2023AY 2015-16
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 133(6)Section 143Section 150Section 150(2)Section 250
1,36,55,000/- was required to be made, and which has not been made, and thereby it is apparent that income of the Appellant has escaped assessment, I direct the AO to invoke the provisions of Section 133(6), Section 147/148 and/or, if required, Section 150 of the Act and thereafter re- assess the income of the Appellant after