Search: section 68

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Section 26316 Section 14714 Section 15614 Addition to Income9 Section 1447 Section 1197 Section 115B6 Section 143(3)4 Business Income2 Undisclosed Income

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

ITA 46/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR

Section 115BSection 143(3)Section 263

revision proceedings initiated by the Commissioner. It is also clear from various judicial precedents that when the order of the Assessing 6 Shri Abdul Hamid & Shri Abdul Hannan ITA Nos.46 & 47/Gau/2019 Assessment Year:2014-15 Officer is not erroneous, section 263 cannot be invoked to direct the Assessing Officer to hold another investigation [Infosys Technology Ltd. vs. JCIT

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

SHRI ABDUL HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. RE-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONH vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG