Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2015-16 Siba Prasad Baruah Acit, Circle-1, Guwahati. House No. 6, Mrds Road, Vs. Chandmari, Guwahati-03. Pan: Abwpb 3397 G (Appellant) (Respondent) Present For: Appellant By : Shri Kishor Jain, Fca Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 05.04.2023 Date Of Pronouncement : 27.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals) – Guwahati-1, (Hereinafter The ‘Ld. Cit(A)’ Dated 07.01.2019 For Assessment Year 2015- 16 Against The Order Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit, Circle-1, Guwahati, Dated 27.12.2017. 2. Grounds Taken By The Assessee Are As Under:

68, u/s 69A and section 69 of the Act. In this respect, assessee furnished a written submission dated 22.12.2017, stating that he has disclosed Rs. 1,21,61,475/- u/s 183 of the Finance Act, 2016 in respect of the Income Declaration Scheme, 2016 (IDS), 2016. It was stated that against the aforesaid declaration in IDS, assessee has deposited