DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs. BRAHMAPUTRA FINLEASE PRIVATE LIMITED, NEW DELHI
In the result, appeal filed by the revenue is dismissed and the cross- objection filed by the Assessee is Partly Allowed
ITA 110/GTY/2023[2018-19]Status: DisposedITAT Guwahati28 Jan 2025AY 2018-19
Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble
For Appellant: Shri Vivek Malhotra, FCAFor Respondent: Soumendu Sekhar Das, JCIT
Section 132Section 143(2)Section 153CSection 250Section 68
delays of 49 days in filing of the appeal by the Revenue is condoned as no objection raised by the assessee.
3. The facts of the case are that, the assessee filed its return of income for the AY 2018-19 on 26.10.2018 by declaring total loss of Rs. 36,10,403/-. Subsequently, scrutiny proceedings u/s 153C
