RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

justice.” 3. Brief facts of the case are that the assessee had filed the return of income showing total income of ₹ ‘NIL’ after claiming deduction of ₹30,39,210/- u/s 80-IC and 80-IE under Chapter VIA of the Act. On the basis of information received from the Investigation Wing, Kolkata that the assessee had made fictious purchases from

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes