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
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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