ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

22,78,53,330/-. A search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 followed by notice under Section 153A of the Act for the A.Y. 2014- 15 to 2019-20. The assessee filed return of income in compliance thereof on 13/02/2021 declaring total income of ₹ 25,71,09,850/-. The AO accepted