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
264 of 2016, G.A.
No. 1929 of 2016 (Calcutta High Court)].
16. Coming back to the remaining part of section 153A, it is pertinent to note that expression
‘relevant assessment year’ introduced by Finance Act, 2017 has been defined in Explanation 1 to Section 153A(1).
According to this Explanation, the expression ‘relevant assessment years’ means assessment year relevant
