SUNITA CHOUDHURY,MAKUM ROAD vs. INCOME TAX OFFICER, WARD-1, TINSUKIA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Ld. Cit(A) Largely On Account Of The Fact That Even At That Stage The Assessee Did Not Respond To The Notices Issued From His Office.

reassessment is liable to be cancelled. 6. For that the Id. CIT(A) ought to have hold that the notice under section 148 of the Act having been issued on a factually incorrect and erroneous premise, the same is bad in law and consequently, the order of re-assessment is unsustainable. 7. For that the Id. CIT(A) ought