SHREE SAI SMELTERS (I) LIMITED,BYRNIHAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG
In the result, the appeal of the assessee is allowed
ITA 228/GTY/2019[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.228/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15) Shree Shai Smelters (I) Ltd. Vs. Acit, Circle-Shillong
For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri T. Hunar, JCIT, Sr. DR
Section 143(3)Section 263Section 40ASection 92B
12)
35. For all the aforesaid reasons, we are therefore of the view that on omission of Section 280ZA and its re-enactment with modification in Section 54G, Section 24 of the General Clauses Act would apply, and the notification of 1967, declaring Thane to be an urban area, would be continued under and for the purposes of Section
