DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA
In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed
ITA 80/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11
Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
Section 250
147 of the impugned order, has passed a very detailed and reasoned order. The ld. CIT(A) while allowing the appeal clearly observed that the assessee has satisfied all the ingredients envisaged u/s 68 of the Act. The ld AR submitted that the addition can not be made merely on the ground that summons issued u/s
