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
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 year