PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI
In the result, appeal of the assessee is allowed
ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24
Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)
For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I
139(1) of the Act on 16.10.2023
declaring total income at Rs. 3,69,890/-. The case was selected for scrutiny under CASS for the following reasons:
(i) High related party transactions and undertaking claiming deduction u/s 80IA/80IC etc.
3. Accordingly, notice was issued to the assessee. Subsequently, other statutory notices were issued to the assessee and assessee furnished reply