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
D E R
Per Rajpal Yadav, Vice-President (KZ):-
The assessee and Revenue are in cross appeals before the Tribunal against the order of ld. Commissioner of Income Tax
(Appeals),
Central,
North-East
Region,
Guwahati dated
30.08.2022 passed for assessment year 2013-14. 2. Grounds of appeal taken by both the appellants read as under:-
Grounds of appeal by assessee
