INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR
In the result, both the appeals filed by the assessees in ITA
ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 143(3)Section 250Section 68
1. That the order of the CIT-Appeals in so far as it is against the assessee is opposed to law, facts, circumstances, natural justice, equity all other known principles of law.
2. The AO erred in not providing sufficient and adequate opportunity to the appellant as required under law, thereby violating the principles of natural justice, hence the order
