GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA
In the result, appeal filed by the assessee is allowed as per the terms indicated above
ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)
251(1)(a) of the 1961 Act, that there is no reason as to why the appellate commissioner cannot
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I.T.A. No.: 402/Gau/2019
Assessment Year: 2015-16
Greenlam Industries Limited.
modify the assessment order or admit an additional ground even if not raised before the Income Tax Officer. According to the Apex Court, no exception could
