ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

justice since the ld. Assessing Officer did not give proper opportunity to assessee and confront with the evidence on record. So far as the issue for validity of reassessment proceedings, the ld. CIT(Appeals) has firstly referred to a letter dated 17.09.2019 written by ACIT, Circle 1, Guwahati addressed to the Managing Director, M/s. Linkstar Promoters Pvt. Limited for furnishing

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed