ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - TINSUKIA , TINSUKIA vs. RINU SINGH L/R OF JOY PRAKASH SINGH , TINSUKIA
Appeal is dismissed
ITA 432/GTY/2019[2014-15]Status: DisposedITAT Guwahati22 Jul 2020AY 2014-15
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)
Section 271Section 271(1)(c)Section 274
1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income q)
Sending printed form where all the ground mentioned in Section 271 are mentioned would not satisfy requirement of law.
r)
The assessee should know the grounds which he has to meet specifically.
Otherwise, principles of natural justice is offended