SHRI ROHIT KUMAR DEORAH,GUWAHATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, GUWAHATI-1, GUWAHATI

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ITA 43/GTY/2021Status: DisposedITAT Guwahati23 May 2023AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel informed the tribunal that, as per the client's instructions, they wished to withdraw the appeal. The Revenue had no objection.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. The appeal was for the Assessment Year 2012-13.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed against the revisionary order of the Principal Commissioner.

Which sections of the Income-tax Act were involved?

Section 263,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA

Before: DR. MANISH BORAD & SRI SONJOY SARMA

order

: May 23rd, 2023 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2012-13 is directed against the order passed u/s 263 of the Income Tax Act, 1961 (in short the

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