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
2 are general in nature and are not requiring any specific adjudication.
3. The ground no.3 is against the order of ld. CIT (A) confirming the addition of ₹3,43,50,000/- as made by the ld. AO as unexplained cash credit u/s 68 of the Act.
Manoj Anand; A.Y. 2018-19
3.1. The facts in brief are that
