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

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

4 to this provision, then it would contemplate that the power to issue notice under section 153A for six assessment years stands on a different footing from the 24 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited power to issue notice under section 153A for relevant assessment year. In other words, the original scheme