LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER, WARD-1, SILCHAR
In the result, both appeals filed by the assessee in ITA No
ITA 191/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Feb 2026AY 2014-15
Bench: The Itat Dated 15.09.2025 As Under:
For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A
reassessment as per the provision of section 147
to 151 of the Act, the notice was issued u/s 148 of the Act on 30.03.2021
and time was granted to file return of income for 30 days but assessee did not file return of income. Subsequently, other statutory notices u/s 142(1) of the Act was issued to the assessee
