ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD
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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI NARENDRA PRASAD SINHA & SHRI TAPAS RAM MISRA
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeal) – 11, Ahmedabad [hereinafter referred to as “CIT(A)”] dated 20.02.2025 for the Assessment Years (A.Y.) 2015-16 in the proceeding u/s 147 r.w.s. 144 of the Income Tax Act [hereinafter referred as “the Act”].
The brief facts of the case are that the assessee had filed its return of income for A.Y. 2015-16 on 28.09.2018 declaring total income of Rs. Nil. The case of the assessee was reopened on the basis of information ACIT Vs Unicorn Packaging LLP, AY- 2015-16 2 received
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