MUKESH J\KUMAR AGARWALLAA,GUWAHATI vs. PR. COMMISSIONER OF INCOME TAX, GUWAHATI, GUWAHATI
In the result, appeal of the assessee is allowed
ITA 47/GTY/2021[2015-16]Status: DisposedITAT Guwahati09 Oct 2023AY 2015-16
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2015-16
For Appellant: Shri S. P. Bhati, FCAFor Respondent: Shri I. Gyaneshori Devi, JCIT
Section 143(3)Section 263
revision order of Ld.
Pr.CIT, Guwahati dated 23.03.2020 passed u/s. 263 of the Income-tax
Act, 1961 (hereinafter referred to as the “Act”), against the assessment order of DCIT, Circle, Tezpur u/s. 143(3) of the Act dated 08.08.2017 for AY 2015-16. 2. Assessee has raised four grounds of appeal, all of which relate to assumption of jurisdiction