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
u/s 147 / 148 of the Act. Therefore, in our view, the reassessment proceedings initiated in the case of assessee under consideration is bad in law.
4. Now, we deal with main grievance of the ld DR for the Revenue. The learned
DR argued before us that so long as the ingredients of section 147 are fulfilled, the Assessing Officer
