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Section 143(3)8 Section 143(2)4 Section 1424 Section 153(1)2 Limitation/Time-bar2

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 142Section 143(2)Section 143(3)Section 153(1)

191 ITR 634 and that given in the case of Smt. Kilasho Deoi Burman vs. CIT [1996] reported in 85 Taxman 346. Drawing attention to the decision of the Hon'ble Supreme Court in Shenoy & Co. vs ITO [1985] (155 ITR 178), it was submitted that the aforesaid decisions were binding on all, including those not parties before the Court