M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG
In the result, the appeal of the assessee in ITA
ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 143(3)Section 263
54F is available in the order under section 263 which is not disputed by the assessee before
ITAT."
22. Hon'ble Delhi High Court in the case of CIT vs. Anil Kumar reported in 335 ITR 83 has held that where it was discernible from record that the A.O has applied his mind to the issue in question
