SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR
In the result, appeals of the assessee are allowed
ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B
142 or Section 148) but assessments have not been made till the date of search or requisition, on the basis of the income disclosed in such returns;
(c) where the due date for filing a return of income has expired, but no return of income has been filed,-
(A) on the basis of entries as recorded in the books
