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Section 80I5 Section 801E4 Section 142(1)2

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

801E (5) is not complied with. It is submitted that the assessee fulfilled the conditions laid down under above three sub-sections were on record. The said is explained as under- 80-IE... "(3) This section applies to any undertaking which fulfils all the following conditions, namely (i) it is not formed by splitting up, or the reconstruction