ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 22. A bare perusal of the above provision would reveal that before issuance of a notice under section 148 of the Income Tax Act for reopening of assessment, the ld. Assessing Officer having jurisdiction over