M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI
In the result, appeal of the assessee in ITA No
ITA 67/GTY/2023[2014-15]Status: DisposedITAT Guwahati01 Sept 2023AY 2014-15
Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250
survey carried out u/s 133A of the Act on various entities and also the statements recorded in which these operators have admitted to have engaged in the manipulation of stock exchange thereby providing accommodation entries in the form of long term capital gain/loss. Finally, the Assessing Officer issued a showcause notice to the assessee fixing the date for filing
