ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
26 to 30, which read as under:-
“1. The assessee company submitted its return of income for the Assessment year 2013-14 on 22/09/2013 declaring total income of Rs.20,20,75,870/-. The case was selected for scrutiny through "CASS” and the assessment proceeding under section 143(3) of the Income Tax Act, 1961 was completed on 30/03/2016 determining
