ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. SHRI PANNALAL BHANSALI, GUWAHATI
In the result, appeal of the revenue as well as the Cross
ITA 428/GTY/2019[2016-17]Status: DisposedITAT Guwahati31 Aug 2023AY 2016-17
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17
For Respondent: Shri P. S. Thuingaleng, ACIT
Section 10(38)Section 143(2)Section 143(3)Section 68
deemed dividend u/s. 2(22)(e) of the Act arose in this respect?
8.2. Ld. CIT(A) has not conducted any enquiry himself or caused to conduct an enquiry for examination of these transactions which have been claimed to be executed in the preceding years so as to ascertain whether these have been adequately subjected to taxation under the relevant
