MANOJ ANAND,GUWAHATI vs. ITO W-2(2) GHY, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 273/GTY/2024[2018-19]Status: DisposedITAT Guwahati02 Dec 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Manoj Anand Ito W-2(2), Ghy Flat 4D, Garima Grand, Aaykar Bhawan, Christian Basti, Departmental Representative B. G.S. Road, Guwahati-781005, Vs. Baruah Road, Guwahati-781007, Assam Assam (Appellant) (Respondent) Pan No. Agbpa9883C
For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Sanjay Jha, DR
Section 144BSection 147Section 148Section 68
147
read with section 144B of the Act dated 25.03.2023. 3.2. In the appellate proceedings, the ld. CIT (A) also confirmed the order of the ld. AO by dismissing the appeal of the assessee by observing and holding as under:-
Manoj Anand; A.Y. 2018-19
“The sole issue involved in the appellant's appeal is that during the relevant previous
