M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12
Bench: Shri A. T. Varkey, Jm]
Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3
1) Whether on the facts and in circumstances of the case the issuance of notice under Section 143(3) of the Income Tax Act, 1961 within the prescribed time-limit for the purpose of making the assessment under Section 143(3) of the Income Tax Act, 1961 is mandatory? And (2) Whether, on the facts and in the circumstances
