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2 results for “section 68”+ Section 10Bclear

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Key Topics

Section 113Section 2502Section 12A2Section 11(1)(a)2Exemption2Natural Justice2

CHANGLANG COMMUNITY RESOURCE MANAGEMENT SOCIETY,CHANGLALNG vs. ITO(EXEMPTION), 2(4), SHILLONG

In the result, appeal of the assessee is allowed for statistical purposes

ITA 181/GTY/2025[2016-17]Status: DisposedITAT Guwahati08 Jan 2026AY 2016-17

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

68,990/- against which the assessee filed rectification request on 18.08.2020 against the intimation u/s 143(1)(a) but the assessee could not produce any rectification order till the date of hearing. The assessee filed appeal before the Ld. CIT(A). During the appellate proceedings various notices were issued to justify the grounds raised, the assessee filed detailed written submissions

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 240/GTY/2024[2017-18]Status: DisposedITAT Guwahati26 Mar 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Mahabir PrasadFor Respondent: Shri Kausik Ray, JCIT
Section 11Section 139(1)Section 143Section 250

section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2017-18. Page 1 of 4 ITA NO. 240 / GTY / 2024 Uttam Kumar Chetia -Vs- The ITO, Ward-1 (3), Dibrugarh AY: 2017-18 2. The grounds of appeal of the assessee are as under