NAMITA MALLA SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA
In the result, the appeal of the assessee is allowed
ITA 426/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Oct 2020AY 2016-17
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Gau/2019 ("नधा"रणवष" / Assessment Year:2016-17)
For Appellant: Shri Rahul Jain, A.RFor Respondent: Shri Jayanta Mridha, JCIT, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148
72 of 2003, order dated 12.07.2017 wherein the facts of the case are that assessee filed return of income on 14.12.1999, which was processed by the Department under section 143(1) of the Act on 07.01.2000. However, notice u/s 148 of the Act for reopening was issued on 25.01.2000 (before the expiry of time to issue notice under section