DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI
In the result, both the appeals of the Revenue are dismissed
ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13
Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A
For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22
section 22 of the Act), under the head “Income from business or profession”. Therefore, the AO issued show cause notice to the assessee to demonstrate that why not house property income should be assessed under the heard of “income from house property”
instead of “income from business or profession”. In reply to the show cause notice the assessee company
