D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
272 dated 18.02.2019 to DDIT, Unit-3(3), Kolkata. A copy of this letter has been reproduced by the ld. CIT(Appeals) on pages no. 115 to 118 of the impugned order. It was a commission issued under section 131(1)(d) in this letter, which has been reproduced verbatim same. The ld.
Assessing Officer has observed in this
