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
ii)This belief should have a nexus with the information possessed by him.
Since in the present case, earlier scrutiny assessment under section 143(3) was made, thereafter assessment
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Assessment Year: 2013-2014
&
Assessment Year: 2013-2014
ABCI Infrastructure Pvt. Limited was reopened by issuance of a notice under section 148
of the Income Tax Act and again
