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
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
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
