MANOJ ANAND,GUWAHATI vs. ITO W-2(2) GHY, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 273/GTY/2024[2018-19]Status: DisposedITAT Guwahati02 Dec 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Manoj Anand Ito W-2(2), Ghy Flat 4D, Garima Grand, Aaykar Bhawan, Christian Basti, Departmental Representative B. G.S. Road, Guwahati-781005, Vs. Baruah Road, Guwahati-781007, Assam Assam (Appellant) (Respondent) Pan No. Agbpa9883C
For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Sanjay Jha, DR
Section 144BSection 147Section 148Section 68
transferred either to Aarda Foundation or the appellant Mr. Manoj Anand on the same day. This also shows the suspicious nature of activity being carried out by M/s
Urch Trading Pvt. Ltd. without any business rationale.
Considering the above facts of the case and in law, I fully concur with the findings given by the AO in the assessment order
