MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A
reassessment proceedings initiated by the department were bad in law as no notice u/s.148A and subsequent order passed u/s148(d) were served on your appellant. Further, copies of satisfaction note and sanction from higher authority was also not provided to your appellant before issuing notice u/s. 148. The notice u/s. 148 was issued by JAO and not by NFAC
