M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12
Bench: Shri A. T. Varkey, Jm]
Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3
68 of the Income Tax Act, 1961 should be deleted or set aside?"
4. The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub-sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response
