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Section 10(26)14 Section 1476 Section 69A6 Section 2502 Section 1492 Section 142(1)2 Section 133(6)2 Section 1442 Cash Deposit2 Exemption

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

reassessment proceedings is liable to be quashed. 2. For that the Ld. Assessing Officer was not justified in invoking the provisions of section 69A of the Act and making addition of Rs. 1,68,71,990.00 in as much as the income of the appellant is exempt u/s 10(26) of the Act. 3. For that the Ld. Assessing Officer