SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-1(1), BHUBANESWAR,ODISHA
In the result, all the four appeals of the assessee are allowed
ITA 86/CTK/2024[2015-16]Status: HeardITAT Cuttack04 Jun 2024AY 2015-16
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 147Section 148Section 151Section 271(1)(b)Section 271(1)(c)Section 69A
271F of the Act, respectively. The assessment year under consideration in the above four appeals is A.Y.2015-2016. 2. First, we shall take up the appeal of the assessee in ITA
No.87/CTK/2024, wherein the assessee has raised the following grounds:-
1. That, the reopening of the assessment beyond four years after obtaining the approval of the Ld. Addl. CIT is contrary
