ASSAM POWER DISTRIBUTION COMPANY LIMITED,GUWAHATI vs. DCIT/ACIT, CIR-2, GUWAHATI, GUWAHATI
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Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH
Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA
PER YOGESH KUMAR U.S., JUDICIAL MEMBER:
This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 03.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15
Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 29.12.2016 by making certain additions. Aggrieved by the Assessment Order dated 29.12.2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Assam Power Distribution Company Limited; A.Y: 2014-15 Order dated 03.02.2026, dismissed the Appeal of t
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