M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I