Search: reassessment

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Key Topics

Section 1486 Section 69A6 Section 10(26)4 Section 44 Section 2502 Section 148A2 Section 44A2 Section 271A2 Business Income2 Penalty

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