ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM
In the result, both the appeals of the assessee are allowed
ITA 419/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274
u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre, Delhi [In short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016-
17 respectively. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this
