SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR
In the result, both the appeals of the assessee are dismissed
ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11
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)
C. Javeri v.
KK Sen, Appellate Assistant Commissioner of Income-tax
[1965]
56
ITR
198
(SC) and Ellerman
Lines
Ltd.
v.
Commissioner of Income-tax [1971] 82 ITR 913 (SC) must be considered to be the exceptional ones".
4.6 In the case of KP Varghese vs. ITO [1981] reported in 131 ITR
597, which has been relied upon the appellant