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1 result for “section 68”+ Section 197clear

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Section 684

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes

ITA 62/GTY/2025[2017-18]Status: DisposedITAT Guwahati17 Nov 2025AY 2017-18

Bench: Hon'Ble Itat. 3. There Are Currently More Than 300 Time Barred Assessment & 200 Penalty Cases Are Pending In This Office. Due To Shortage Of Manpower It Was Delayed In The Filing Of Appeal Before Hon'Ble Itat.

Section 131Section 250Section 68

68 and uphold the Department's appeal.” 3.1 Per contra, the Ld. AR relied on the findings of the Ld. CIT(A), specially at page 9 of the impugned order (supra). It was stated that this lender, who for the sake of convenience will be referred to as Mr. A.A., was a genuine lender and had advanced loan